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
Die M-AG bezieht das Gemeinschaftsunternehmen G, an dem sie zu 50 % beteiligt ist, erst-
mals in den Konzernabschluss zum 31.12.06 ein.
Die Quotenkonsolidierung wird hier so durchgeführt, dass in den Summenabschluss die Posi-
tionen aus dem G-Abschluss nur anteilig eingehen. Daher erscheint in der dritten Spalte,
rechts neben dem "kompletten" G-Abschluss deren quotaler Abschluss GQ.
Im Konsolidierungsschritt (1) wird der Beteiligungsbuchwert gegen das anteilige Eigenkapi-
tal aufgerechnet, so dass ein Unterschiedsbetrag in Höhe von (250 - (75+40+10) =) 125 €
entsteht.
Der Unterschiedsbetrag wird im Konsolidierungsschrit ...
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