June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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.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.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.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.
256
H. Schuldenkonsolidierung
Beispiel H.l: Schuldenkonsolidierung ohne Aufrechnungsdifferenzen
Bilanz zum 31.12.05
M
Τ Konsolidierung Konzern
Soll Haben
Beteiligung 2000 (1) 2000
Ausleihung 605
(2) 605
Kasse
395
2605 3000
Summe
3000
2605
3000
Eigenkapital
3000
2000 (1)2000
3000
Verbindlichkeiten 605 (2) 605
Summe
3000 2605 2605 2605 3000
Mit Buchung (1) wird die Kapitalkonsolidierung durchgeführt, Buchung (2) stellt die Schul-
denkonsolidierung dar.
3.2 "Unechte" Aufrechnungsdifferenzen
Als "unecht" werden Aufrechnungsdifferenzen bezeichnet, die "buchungstechnisch bedingt"
(ADS, 6. Aufl., § 303 Tz. 33) sind. Hierunter können zu ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
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.