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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178
G. Kapitalkonsolidierung
haupt noch von einem Tochterunternehmen sprechen kann - als Gegenleistung Anteile des
die Beteiligung erwerbenden Unternehmens erhalten.
Für die Kapitalkonsolidierung bedeutet dies, dass die Vermögensgegenstände und Schulden
des Tochterunternehmens mit den Buchwerten des Einzelabschlusses in den Konzernab-
schluss übernommen, stille Reserven durch die Verteilung des Unterschiedsbetrags auf ein-
zelne Positionen also nicht aufgedeckt werden. Außerdem wird das Kapital auch in den Fol-
geperioden auf Basis der Werte zum Zeitpunkt der erstmaligen Konsolidierung aufgerechnet,
so dass diese Methode als erfolgsneutrale Erstkonsolidierun ...
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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.
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