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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144
G. Kapitalkonsolidierung
erläutert wird. Darstellungen der Alternativen zur Vollkonsolidierung in Form der Quoten-
konsolidierung nach § 310 HGB und in Form der Equity-Methode nach § 312 HGB schlie-
ßen diesen Abschnitt ab.
3.1 Die erfolgswirksamen Verfahren der Vollkonsolidierung nach § 301 HGB
3.1.1 Charakterisierung der Methoden
Die in § 301 HGB zur Wahl gestellten Verfahren zur Vollkonsolidierung von Tochterunter-
nehmen sind beide erfolgswirksame Erwerbsverfahren nach angelsächsischem Vorbild. Im
Erstkonsolidierungszeitpunkt, der nach § 301 Abs. 2 HGB unterschiedlich gewählt werden
kann (im Buch erläutert in G.3.1.8), werden soweit zulässi ...
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