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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252
H. Schuldenkonsolidierung
Einzelbilanzen der einbezo-
genen Unternehmen
Ausweis von Rückstellungen Ausweis von Rückstellungen
für Verpflichtungen für Verpflichtungen
Schaubild H.2: Konsolidierung der Rückstellungen
A aus einem schwebenden Geschäft mit B, der Einkaufsgesellschaft des Konzerns, ein Ver-
lust, und Β derselbe Verlust aus dem entsprechenden Geschäft gegenüber einem Externen, so
darf, da Β in seiner Einzelbilanz keine Rückstellung bildet (durchlaufender Posten), die
Rückstellung von A aus der Summenbilanz nicht eliminiert werden ((4), vgl. Heine, WPg
1967, S. 116 f.).
In der Regel aber dürfen Rückstellungen für (ungewisse) Verbindlichkeite ...
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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.