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.
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F. Währungsumrechnung
Nach US-GAAP sind Forderungen und Verbindlichkeiten in fremder, von der funktionalen
Währung abweichender Währung selbst bei Verstoß gegen das Realisationsprinzip auf Basis
des Stichtagskurses zu bewerten. Soweit also in funktionale Währung umgerechnet wird,
wären die Forderungen der Tochter mit 750 Euro und die Verbindlichkeit (FK) mit 1500
Euro anzusetzen. Der Erfolg der Tochter und des Konzerns steigt dann von 380 um 170 auf
550 Euro an. Der Jahresabschluss der Tochter in Euro und der Konzernabschluss in Euro, die
daraus resultieren, stimmen weitgehend mit den Ergebnissen im späteren Beispiel F.4 über-
ein. Die au ...
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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.
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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.