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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156 G. Kapitalkonsolidierung
die auf die Auflösung stiller Reserven für die Minderheiten folgenden Mehraufwendungen
nicht der Minderheit, sondern der Mehrheit anzulasten. Im Schritt (4) wäre dann wie im
Schritt (2) der Jahresüberschuss der Konzernmehrheit zu belasten gewesen. Er wäre auf
192 € gesunken, während der Minderheitenanteil 98 € betragen hätte (vgl. Weber/Zündorf in:
Küting/Weber, Konzernrechnungslegung, 2. Aufl., § 307 Rn. 9).
Beispiel G.7: Folgekonsolidierung nach der Neubewertungsmethode bei Existenz von
Minderheiten
M
Τ
TN Summe Konsolidierung Konzern
M TN Soll Haben
Übrige Aktiva
1482 590 590 2072
2072
[stille Reserven ...
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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.