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
199
Das Verbot der Pooling of Interests Methode ließ sich politisch nicht leicht durchsetzen. Es
wurde daher durch das Zugeständnis an die Wirtschaft erkauft, die planmäßigen Abschrei-
bungen auf den Goodwill abzuschaffen, die die Ergebnisse vieler Konzernmütter stark be-
lasten. Stattdessen wurde die Pflicht zur jährlichen Überprüfung der Werthaltigkeit des
Goodwill in der Bilanz eingeführt, die Niederstwertabschreibungen auslöst, wenn gemessen
an einem zweistufigen Test der Wert des Goodwill in den Büchern höher ist als aktuell zuläs-
sig. Inhalt und Probleme dieses zweistufigen Tests werden ebenso näher behandelt wi ...
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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.