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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208 G. Kapitalkonsolidierung
wurden (SFAS 142.29).) Der dabei analog zur Erstkonsolidierung verbleibende Restbetrag
entspricht dem Wert des Goodwill am Tag des Tests. Soweit der Wert des Goodwill in den
Büchern diesen Stichtagswert überschreitet, ist er abzuschreiben. Spätere Zuschreibungen als
Folge einer Werterholung sind verboten. (Vgl. Hoyle/Schaefer/Doupnik, Advanced Accoun-
ting, 8. Aufl., S. 116-120) Außerplanmäßige Abschreibungen auf den Goodwill haben eine
große praktische Bedeutung; so schrieb AOL Time Warner im Jahr 2002 99,7 Mrd. $ ab (vgl.
ebenda, S. 117). Die Abschreibungen sind in der GuV gesondert vor der Zwischensumme
"Incom ...
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