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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202 G. Kapitalkonsolidierung
Bedingte Gegenleistungen werden anders zu behandeln sein, wenn SFAS 141 reformiert
wird. Sie werden unabhängig vom Objekt ihrer Bindung (Gewinn, Umsatz, Aktienkurs) stets
von Anfang an mit ihren meist geschätzten Zeitwerten (fair values) in die "cost of the acqui-
red entity" einbezogen. Letztere werden später auch nicht mehr angepasst. Soweit sich hinter
den bedingten Gegenleistungen Schulden verbergen, werden diese jeweils aktualisiert, aber
zu Lasten des Erfolgs. Durch Ausgabe von Eigenkapital zu erfüllende bedingte Gegenleis-
tungen werden hingegen nicht mehr angepasst (Hoyle/Schaefer/Doupnik, Advanced Accoun ...
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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.
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.Amir M.
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.