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
179
aus einer Kapitalerhöhung stammender - M-Aktien im Nominalwert von 200 € erworben.
Dieser Betrag ergibt sich aus den Unternehmenswerten von M und Τ vor dem Beteiligungs-
erwerb: M habe einen Wert von 1500 € und Τ einen Wert von 500 €, sodass die bisherigen
T-Eigner M-Aktien im Nominalwert von (500 : 1500 =) 1/3 des bisherigen Grundkapitals
von M, also ( 1/3 von 600 =) 200 €, erhalten.
Beispiel G.15: Kapitalkonsolidierung nach der Interessenzusammenführungsmethode
M
0
M, Τ
Summe
Konsolidierung
Konzern
Soll
Haben
Übrige Aktiva
1750 1750
450 2200
2200
Beteiligung an Τ -
500
-
500 (1) 500
-
Unterschieds-
- - - - (1)35 ...
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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.