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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140
G. Kapitalkonsolidierung
2. Überblick über die Methoden der Kapitalkonsolidierung
Die Aufrechnung des Beteiligungsbuchwerts in der Bilanz der Mutter mit dem anteiligen
Eigenkapital in der gegebenenfalls aufgrund des Gebots zur konzerneinheitlichen Bewertung
modifizierten Bilanz der Tochter kann nach verschiedenen Methoden erfolgen. Hintergrund
ist die Tatsache, dass das Eigenkapital der Tochter als Saldo einer traditionellen Bilanz einen
völlig anderen Charakter besitzt als der den Preis und damit tendenziell auch den Wert der
Tochter anteilig zum Ausdruck bringende Beteiligungsbuchwert: Bilanzwert und Unterneh-
menswert stehen sich gegenübe ...
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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.
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