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
163
3.1.6.1 Gegenseitige Beteiligungen ohne Minderheitenanteile
Diese Konstellation liegt vor, wenn wie im folgenden Schaubild die Anteile sämtlicher einbe-
zogener Unternehmen, mit Ausnahme der Muttergesellschaft, von einbezogenen Unterneh-
men gehalten werden.
60 % 100%
M S- Τ c E
40%
Schaubild G.2: Beteiligungsstruktur eines Konzerns mit gegenseitigen Beteiligungen
ohne Minderheiten
Sofern die Kapitalkonsolidierung nach der Buchwertmethode mit Anschaffungskostenrestrik-
tion erfolgt, ergibt sich aus dem gegenseitigen Beteiligungsverhältnis keine Besonderheit. Die
Buchwerte der Beteiligungen von Τ an E und von E an Τ ...
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