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
211
Die zuletzt beschriebene volle "equity method" kommt nicht nur wahlweise bei Beteiligungen
an Töchtern zum Zuge, die unter "control" der Mutter stehen. Sie ist auch zwingend der Be-
wertung von Beteiligungen zugrunde zu legen, bei denen nur ein "significant influence" aus-
geübt werden kann. Analog zum maßgeblichen Einfluss nach § 311 Abs. 1 Satz 2 HGB wird
auch nach APB 18.17 widerlegbar vermutet, dass Beteiligungen von 20 % oder mehr "sig-
nificant influence" gewähren. Als weitere Indikatoren gelten die Vertretung im "board" (Vor-
stand oder Aufsichtsrat), die Beteiligung an der Bestimmung der Unternehmenspolitik
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