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
197
Gemessen an ihren Erfolgswirkungen hat die Equity-Methode, so wie sie in das deutsche
Konzernbilanzrecht umgesetzt wurde, alles andere als den Charakter einer "kleinen Konsoli-
dierung" (Havermann, WPg 1975, S. 237), so dass sie unabhängig von der obigen Kritik
auch nicht in die Konzeption des Gesetzgebers passt, die darin besteht, die Konzernunter-
nehmen mit abnehmendem Einfluss des Mutterunternehmens in immer geringerem Ausmaß
einzubeziehen.
Durch die Verpflichtung, die aus der Anwendung der Equity-Methode resultierenden Er-
folgswirkungen in der Konzern-Gewinn- und Verlustrechnung gesondert auszuweisen, wer-
de
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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.