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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234
G. Kapitalkonsolidierung
und eine negative Differenz zwischen beiden Größen nach allen Ereignissen und Verände-
rungen höchst unwahrscheinlich ist (IAS 36.90, .96 und .99).
Der Test selbst erfolgt bei IFRS zwar anders als unter US-GAAP nur in einer Stufe, erfordert
aber hochkomplexe Vergleichsgrößen und muss für jede Einheit gesondert erfolgen, auf die
Goodwillbestandteile entfallen - gleichgültig ob diese zugerechnet wurden oder nicht (IAS
36.88). Auch müssen die einzelnen Vermögenswerte und Schulden einer zahlungsgenerieren-
den Einheit vor dieser Einheit auf Wertminderung geprüft werden, sofern auch sie einer sol-
chen Prüfung zu unterziehe ...
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