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
189
Im Konsolidierungsschritt (1) wird der Beteiligungsbuchwert gegen das anteilige Eigenkapi-
tal auf der Basis von Zeitwerten aufgerechnet. Zu beachten ist die Differenzierung beim Be-
teiligungsbuchwert: Soweit er betragsmäßig dem anteiligen Eigenkapital auf Zeitwertbasis
entspricht (hier: 40 % von (150 + 50 + 50 + 100) = 140 €), erfolgt die Konsolidierung nur als
Nebenrechnung. In Höhe des Unterschiedsbetrags aus der Kapitalkonsolidierung (hier: 200 -
140 = 60 €) mindert die Buchung dagegen den Wertansatz im Konzernabschluss.
Im Schritt (2) wird der Unterschiedsbetrag in die Position Geschäftswert umgebucht, so das ...
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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.
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.