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
181
Außerdem erfolgt im Ergebnis eine Verrechnung des gesamten Unterschiedsbetrags mit den
Rücklagen. Dieses, freilich auch bei der Kapitalkonsolidierung nach § 301 HGB für den nicht
auf einzelne Positionen verteilbaren Geschäftswert existierende, Recht zur Verrechnung ist
für den Vermögensausweis äußerst problematisch. Zumindest bleibt jedoch der Konzerner-
folg von Verzerrungen verschont.
Der wichtigste Kritikpunkt an der Interessenzusammenfuhrungsmethode ist allerdings darin
zu sehen, dass diese Methode bei Vorliegen der Anwendungsvoraussetzungen alternativ zur
Konsolidierung nach § 301 HGB angewendet werden kann
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