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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H. Schuldenkonsolidierung
251
gers der Zahlung eindeutig ermittelt werden kann (vgl. Scherrer in: Hofbauer/Kupsch, BHR
§ 303 Rz 12).
2.1.4 Aktive und passive Rechnungsabgrenzungsposten
Aktive und passive Rechnungsabgrenzungsposten sind in die Schuldenkonsolidierung mit
einzubeziehen, soweit das zugrunde liegende Schuldverhältnis (z.B. Darlehen, Miete, Pacht)
gegenüber einem anderen einbezogenen Unternehmen besteht. Daran ändert auch die Tatsa-
che nichts, "daß der Ausgleich von Anspruch und Verpflichtung nicht in Geld, sondern durch
eine andere Leistung erfolgt" (NA 2/1967, WPg 1967, S. 489).
2.1.5 Rückstellungen
§ 303 Abs. 1 HGB bezeichnet
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