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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164
G. Kapitalkonsolidierung
Die effektiven Anteile der Konzernunternehmen und der Minderheiten am Kapital von Τ und
E sind hier nicht mehr unmittelbar ersichtlich. Die Lösung dieses Problems erfolgt mit Hilfe
der Matrizenrechnung (vgl. Kloock/Sabel, WPg 1969, S. 196-201; Haase, DB 1969, S. 761-
763; Busse von Colbe/Ordelheide, Konzernabschlüsse, 1984, S. 141-147).
Die in der Literatur vorgestellten Verfahren basieren z.T. auf der erfolgsneutralen Konsoli-
dierung nach dem AktG 1965 und konnten daher als Simultankonsolidierung durchgeführt
werden. Die Kapitalkonsolidierung nach § 301 HGB erfordert hingegen die Aufspaltung des
Gesamtunterschiedsbetrag ...
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