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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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.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.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.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.
196
G. Kapitalkonsolidierung
S. 29). Auch die Equity-Methode führt nur zu einem objektivierten Wertansatz der Beteili-
gung. Die Bildung stiller Reserven wird durch sie nicht ausgeschlossen (vgl. Havermann,
WPg 1975, S. 241 f.).
Viel schlimmer ist jedoch, dass durch die Zurechnung thesaurierter Gewinne Beträge ausge-
wiesen werden, auf die das beteiligte Unternehmen keinen Zugriff hat. Der maßgebliche
Einfluss auf das assoziierte Unternehmen reicht nämlich i.d.R. nicht aus, um eine Ausschüt-
tung von Gewinnen veranlassen zu können. Somit werden Werte ausgewiesen, auf die der
Konzern nicht zurückgreifen kann.
Dieser bereits im Rahmen der Quotenkonsolidierun ...
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