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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170
G. Kapitalkonsolidierung
Während die beiden erstgenannten Möglichkeiten von der Behandlung eines Geschäftswerts
im Einzelabschluss bekannt sind (vgl. § 255 Abs. 4 S. 2 u. 3 HGB), gilt die dritte Möglich-
keit gem. § 309 Abs. 1 S. 3 HGB lediglich für einen sich im Rahmen der Kapitalkonsolidie-
rung ergebenden Geschäftswert.
Nach dieser Variante kann ein aktivischer Geschäftswert statt erfolgswirksam abgeschrieben
zu werden auch erfolgsneutral mit den Rücklagen verrechnet werden. Dabei wird es auch für
zulässig gehalten, den Geschäftswert nicht sofort in voller Höhe, sondern verteilt über mehre-
re Perioden zu verrechnen (vgl. Förschle/Hoflman ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
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.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
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.