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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250
H. Schuldenkonsolidierung
2.1.2 Eingeforderte Einlagen auf das gezeichnete Kapital
Die ausstehenden Einlagen auf das gezeichnete Kapital besitzen einen Doppelcharakter - als
aktivische Korrekturgröße zum Kapital und als Forderung.
Soweit sie nicht eingefordert sind, stellen sie einen reinen aktiven Korrekturposten zur Pas-
sivposition "gezeichnetes Kapital" dar. Dem entspricht das Wahlrecht im Einzelabschluss,
entweder das gezeichnete Kapital in seiner vollen Höhe auf der Passivseite auszuweisen und
dies durch den Ausweis der ausstehenden Einlagen auf das gezeichnete Kapital auf der Ak-
tivseite zu korrigieren (Bruttoausweis) oder die nich ...
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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.Julian F.
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.
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.Amir M.
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.