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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192
G. Kapitalkonsolidierung
Beispiel G.22: Anwendung der Equity-Methode im Folgejahr nach der Kapi-
talanteilsmethode
Buchwert in der Vorperiode 140
- Anschaffungskostenminderung durch Ausschüttung 20
= Einzelabschlusswert am 31.12.07 120
+ anteiliger Jahresüberschuss 80
- Abschreibungen stiller Reserven 8
= Buchwert am 31.12.07 192
Für den Geschäftswert gilt:
Buchwert in der Vorperiode 60
- Abschreibung 4
= Buchwert am 31.12.07 56
Die Addition beider Werte ergibt selbstverständlich den Wertansatz der Beteiligung nach der
Buchwertmethode.
Da zudem auch bei der Kapitalanteilsmethode der gesonderte Ausweis des Geschäftswerts
nur bei der erstmalige ...
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