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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128
F. Währungsumrechnung
Datum
Geschäftsvorfälle als Buchungssätze in Euro
02.10.01
31.12.01
Löhne (TK 1,78)712 an Kasse (HK 1,8) 720
Währungserfolg 8
Abschreibungen (HK 2) 200 an Maschinen (HK 2) 200
Bis einschließlich 04.03.01 ergeben sich aus der Umrechnung keine Probleme, weil die Soll-
und Habenbeträge aller Transaktionen jeweils mit den gleichen Kursen umgerechnet werden.
Das gilt für die Vorratsverbräuche, weil sich der Kurs zwischen dem 07.01. und dem 04.03.
nicht verändert hat. Am 06.09.01 werden unter anderem Verbindlichkeiten bezahlt, die mit
einem Kurs von 2 Euro umgerechnet wurden. Dafür werden am 04.03.01 zugegangene Kas-
senbeständ ...
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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.