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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200
G. Kapitalkonsolidierung
4.2 Kapitalkonsolidierung nach der "purchase method"
4.2.1 Bestimmung der erwerbenden späteren Muttergesellschaft
Auch wenn regelmäßig das Unternehmen, welches durch Hingabe von Geld, anderer Vermö-
gensgegenstände oder Ausgabe eigener Aktien die Stimmrechtsmehrheit bei dem anderen
Unternehmen erwirbt, der wirtschaftliche Erwerber und das Mutterunternehmen ist, gibt es
Ausnahmen von dieser Regel, die sogenannten "reverse acquisitions". Ein solcher Fall wird
angenommen, wenn ein scheinbarer Erwerber so viele seiner eigenen Aktien an die Eigner
der scheinbar erworbenen Gesellschaft ausgeben muss, dass deren frühere ...
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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.