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.
148
G. Kapitalkonsolidierung
von links nach rechts die Einzelbilanz von M, die Einzelbilanz von Τ mit Buchwerten und
- in Klammern - stillen Reserven, die Summenbilanz, die Konsolidierungsbuchungen und die
Konzernbilanz.
Beispiel G.l: Erstmalige Konsolidierung nach der Buchwertmethode
M
Τ
Summe
Konsolidierung
Konzern
Soll
Haben
Übrige Aktiva
1250 450
1700
1700
[stille Reserven]
-
[100]
[100] (2) 100
100
Geschäftswert
-
- - (2) 150
150
Beteiligung an Τ
500
-
500
(1) 500
-
Unterschiedsbetrag -
-
- (1)250 (2) 250
-
Summe
1750 450 2200
1950
Gezeichnetes Kapital
600 150 750
(1) 150
600
Rücklagen
300 80
380
(1) 80
300
Jahresüberschuss
100
20
12 ...
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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.