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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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
126 F. Währungsumrechnung
Konzernabschluss unabhängig davon ist, ob sie in die Bestände des Mutterunternehmens
oder eines in- oder ausländischen Tochterunternehmens eingegangen sind.
"
Ganz analog fordert SFAS 52.10 für die Währungsumrechnung in Form des "remeasurement"
die Reproduktion des Ergebnisses, wie es sich ergeben hätte, wenn die Buchungen direkt in
der funktionalen Währung erfolgt wären.
Die Umsetzung der Grundkonzeption der Zeitbezugsmethode wird im Folgenden in mehreren
Schritten erläutert. Zunächst wird das schon zur Erklärung der Stichtagskursmethode heran-
gezogene Beispiel so um Geschäftsvorfälle ergänzt, dass sich die Buchunge ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.