June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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124
F. Währungsumrechnung
odendurchschnittskurs) führt allerdings zu einer Diskrepanz zwischen den Jahresüberschüs-
sen in Bilanz und GuV. Um die Geschlossenheit des Jahresabschlusses wiederherzustellen,
werden unterschiedliche Wege eingeschlagen.
3.3.1 Entscheidung für den Erfolg auf Basis einer modifizierten GuV
International wird im Rahmen der Stichtagskursmethode der Erfolg aus der GuV als maßgeb-
lich angesehen. Dementsprechend wird der Erfolg in der Bilanz dem Erfolg in der GuV an-
geglichen und der Unterschied zusätzlich in der "Differenz" ("exchange differences" bzw.
"translation adjustment") erfolgsneutral aufgefangen. Im Konzernabschlus ...
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