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
155
Beispiel G.6: Erstmalige Konsolidierung nach der Neubewertungsmethode bei
Existenz von Minderheiten
M Τ TN Summe
Konsolidierung Konzern
M TN Soll Haben
Übrige Aktiva 1482
450 450 1932
1932
[stille Reserven] -
[100] 100
100 100
Geschäftswert - - -
- -
Beteiligung an Τ 268 - - 268
(1)268
-
Unterschiedsbetrag - - - -
-
Summe 1750
450 550 2300 2032
Gezeichnetes 600
150 150 750 (1)120
Kapital
(2) 30
600
Rücklagen
300 80 180" 480 (1)144
(2) 36
300
Jahresüberschuss 100
20 20 120 (1) 16
(2) 4 100
Minderheiten
- - - -
(2) 70 70
Fremdkapital 750
200 200 950 950
Unterschiedsbetrag
- - - -
(1) 1 ...
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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.