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.
198
G. Kapitalkonsolidierung
Schreibung mit mindestens 25 % und vor allem zur erfolgsneutralen Verrechnung mit den
Rücklagen sollen beseitigt werden.
Die Interessenzusammenführungsmethode wird nach internationalem Vorbild nicht wei-
ter zugelassen.
Die Equity Methode darf nur noch auf Basis der Buchwertmethode (ohne Anschaffungs-
kostenrestriktion) mit dem Zeitpunkt des Erwerbs der Anteile als Basiszeitpunkt erfol-
gen.
4. Kapitalkonsolidierung nach US-GAAP
4.1 Grundlinien vor dem Hintergrund der aktuellen Entwicklung
Die Rechnungslegungsstandards aus dem angelsächsischen Kulturkreis (US-GAAP und
IFRS) sind "modernen" Vorstellungen von Rechnungslegun ...
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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.Julian F.
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.
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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.