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Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
book

Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition

by Thomas Schildbach
June 2014
Intermediate to advanced
467 pages
23h 37m
German
De Gruyter Oldenbourg
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
G. Kapitalkonsolidierung
233
("assembled workforce") gestärkt, indem die Existenz ausreichender Information zur Wert-
messung in allen Fällen als gesichert unterstellt wird (Appendix D 11 zu IAS 38.34 und .35).
Die Bestimmung von "fair values" wird (scheinbar) erleichtert und systematisiert, indem
Appendix E eine Definition, einen Überblick über mögliche Bewertungsverfahren und ihre
Vorgehensweisen, eine Ordnung möglicher Märkte sowie eine fair value-Hierarchie bereit-
stellt. Danach stützen sich fair values in erster Linie auf Preise identischer Vermögenswerte
oder Schulden auf aktiven Märkten, in zweiter Linie auf Preise ähnlicher Vermögenswert ...
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Publisher Resources

ISBN: 9783486581904