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
157
Das Mutterunternehmen M hält 60 % der Anteile des Tochterunternehmens Τ und Τ hält
80 % der Anteile des Enkelunternehmens E.
Selbstverständlich kann auch das Enkelunternehmen seinerseits wieder Mutterunternehmen
sein. Aus Gründen der Übersichtlichkeit beschränken sich die nachfolgenden Ausführungen
jedoch auf den Fall eines zweistufigen Konzerns.
Für die Konsolidierung mehrstufiger Konzerne stehen grundsätzlich zwei Verfahren zur Ver-
fügung, nämlich
- die Kettenkonsolidierung und
- die Simultankonsolidierung.
3.1.5.1 Die Kettenkonsolidierung
Bei der Kettenkonsolidierung wird, ausgehend von der am weitesten von de ...
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