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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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.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.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.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.
226
G. Kapitalkonsolidierung
direkt erwerben können und dann die Tochter auf "push down"-Basis hätte in ihren Einzelab-
schluss übernehmen müssen, könnte sie ohne "push down accounting" zwischen zwei sehr
verschiedenen Formen der Darstellung wählen. Genau das aber soll verhindert werden. Zu-
dem erspart das gleiche Vorgehen in Einzel- und Konzernabschluss eine zweite Rechnungs-
legung auf historischer Basis.
Push down accounting fuhrt im Wesentlichen zu folgenden, auf die Verhältnisse zum Zeit-
punkt des Erwerbs durch die Mutter abstellenden Anpassungen:
Die Vermögensgegenstände und Schulden der Tochter werden um erworbenes immate-
rielles Vermöge ...
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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.
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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.