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
219
Vom Jahresüberschuss des Jahres 06 schütte die Tochter 100 an ihre Aktionäre aus - 80
davon an die Mutter - und führe die restlichen 50 ihrer Gewinnrücklage zu, die damit 150
beträgt; 100 stammen aus dem erworbenen Jahresüberschuss vom 1.1.06 und 50 aus der
Thesaurierung am 31.12.06. Der Kassenbestand der Tochter sinkt ausschüttungsbedingt von
200 auf 100. Die Mutter schüttet aus ihrem Jahresüberschuss des Jahres 06 an ihre Aktionäre
150 aus. Den Rest führt sie zusätzlich zu der Dotierung von 200 aus dem Jahresüberschuss
vom 1.1.06 den Gewinnrücklagen zu. Ihr Kassenbestand sinkt auf 170 + 80 (von der Tochter)
-
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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.