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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218
G. Kapitalkonsolidierung
4.3.1.3 Konsolidierung auf Basis der Bewertung nach der "partial
equity method"
Die Unterschiede bei der Konsolidierung, die sich ergeben, wenn die Beteiligung an der
Tochter in der Bilanz der Mutter nicht zu fortgeführten Anschaffiingskosten ("at cost"), son-
dern gemäß der "partial equity method" bewertet wird, sind gering. Im Erstkonsolidierungs-
zeitpunkt stimmen die Werte der Beteiligung notwendigerweise nach allen Methoden über-
ein. Folglich gibt es auch keinerlei Unterschiede bei der Erstkonsolidierung. Am Ende des
ersten gemeinsamen Geschäftsjahrs muss bei "partial equity" der Wert der Beteiligung der
Mutte ...
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