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
177
Goodwillabschreibung unter den beschriebenen Bedingungen zu einer Doppelbelastung des
Konzernerfolgs. Die Überzeichnung der Aufwendungen wird nur insoweit vermieden, als die
planmäßigen Abschreibungen dem Wertverfall des Geschäftswerts unter Berücksichtigung
der Anstrengungen zu seiner Sicherung entsprechen. Dieser Sonderfall ist höchst unwahr-
scheinlich.
Um das Problem der Doppelbelastung zu umgehen, liegt es nahe, auf die planmäßige Ab-
schreibung des Geschäftswerts zu verzichten und den Geschäftswert nur dann außerplanmä-
ßig abzuschreiben, wenn sein Wert unter den Buchwert gesunken ist. Auch dieses Vorgehen
abe ...
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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.