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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212
G. Kapitalkonsolidierung
mäßig ausgeklammert. Sie werden nur in zwei Beispielen ergänzend verdeutlicht. Für genaue
Grundlagen und Details wird auf Kapitel K.3 verwiesen.
In der Vorspalte der Tabellen zu den Beispielen werden die Bilanzpositionen mit Kurzanga-
ben zur jeweiligen Nutzungsdauer (ND) in Jahren aufgeführt. In der Spalte rechts neben den
Bilanzzahlen der Tochter auf Buchwertbasis finden sich Zahlen auf Zeitwertbasis, soweit
Unterschiede zu den Buchwerten bestehen. In den drei mittleren Spalten wird anschließend
die Erstkonsolidierung auf Basis des "parent company concepts" (Buchwertmethode) und in
den drei Spalten am rechten Ran ...
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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.