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
209
4.2.6 Minderheitenanteile im Konzernabschluss
Von Ausnahmen abgesehen ist die Quotenkonsolidierung, die den Minderheitenausweis ver-
meidet, nach US-GAAP verboten. Bei Vollkonsolidierung von Töchtern, an denen der Kon-
zern weniger als 100 % der außenstehenden Aktien hält, müssen dann freilich Minderheiten
berücksichtigt werden. Die Fragen, wie das zu geschehen hat, sind weitgehend ungeregelt. Da
somit auf die verschiedenen Theorien der Konzernrechnungslegung zurückgegriffen werden
muss und diese Theorien die Minderheiten ganz unterschiedlich sehen, erfolgt der Ausweis
nach Wert und Einordnung uneinheitlich. Auf Basi ...
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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.