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
257
Die Aufrechnungsdifferenz kann aber auch dadurch beseitigt werden, dass für den Konzern-
abschluss der Warenkauf bei Τ bereits zum 31.12.07 gebucht wird; diese Korrekturbuchung
ist erfolgsunwirksam. Es ist freilich zu beachten, dass ein von M bei der Transaktion eventu-
ell erzielter Erfolg in der Regel zu eliminieren ist (vgl. Kapitel I.).
3.3 Stichtagsbedingte Aufrechnungsdifferenzen
Eine zweite Art von Aufrechnungsdifferenzen kann sich aus der Regelung des § 299 Abs. 2
5. 2 HGB ergeben. Durch diese Vorschrift wurde der Grundsatz, dass die Jahresabschlüsse
aller einbezogenen Unternehmen auf einen einheitlichen
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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.