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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238
G. Kapitalkonsolidierung
S.2.8 Equity-Methode: Anwendungsbereich und Vorgehensweise
Im Rahmen der IFRS kommt die Equity Methode nur im Konzernabschluss zum Tragen; im
Einzelabschluss ist sie verboten. Dementsprechend können Teilkonzernmütter den Ausweis
von Beteiligungen an assoziierten Unternehmen "at equity" vermeiden, wenn es ihnen ge-
lingt, die Ausnahmen von der Verpflichtung zur Aufstellung von Teilkonzernabschlüssen
gemäß IAS 27.10 oder von der Verpflichtung zur Anwendung der Equity-Methode gemäß
IAS 28.13 (c) in Anspruch zu nehmen. Anteile an assoziierten Unternehmen müssen aber im
Konzernabschluss grundsätzlich "at equity" bewerte ...
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