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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G. Kapitalkonsolidierung
147
- proportionale Zuordnung nach Buchwerten, Zeitwerten oder vorhandenen stillen Reserven
- wird im Beispiel proportional zu den vorhandenen stillen Reserven verteilt, so entfallen
48, 22,4 und 9,6 auf die drei Positionen,
- Liquidierbarkeit mit den Zielen einer möglichst raschen oder späten Auflösung, (im Bei-
spiel wären im ersten Fall die stillen Reserven bei Maschine und Patent aufzulösen, im
zweiten Fall bei dem Grundstück).
Das beschriebene Auswahlproblem tritt nicht ein, wenn der Betrag, um den die Anschaf-
fungskosten der Beteiligung das anteilige Eigenkapital des Tochterunternehmens übersteigen,
nicht kleine ...
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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.