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
235
renz zwischen Unternehmenswert und (hochgerechnetem) Kaufpreis. Wie bei der Auflösung
stiller Reserven wird somit auch beim Goodwill der Ansatz zunächst unabhängig von den
Anschaffungskosten. Für die Konzernrechnungslegung reicht daher die Bestimmung der
"cost of a business combination" nur noch dann aus, wenn diese wie auf funktionsfähigen
Märkten dem Wert des Unternehmens entsprechen. Im Ausnahmefall eines Verkaufs unter
Druck aber kann der Preis für ein Unternehmen von beispielsweise 380 unter dem Wert des-
selben von 420 liegen. Bei einem Nettozeitwert der bilanzierten Vermögenswerte und Schul-
den von 300 resultier ...
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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.