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.
H. Schuldenkonsolidierung
261
schuss der Mutter, die auf dem konzerninternen Kreditgeschäft beruhen, für den Konzern
eliminiert. In der Konzern-GuV endlich darf der aus Konzernsicht nicht realisierte Zinsertrag
der Mutter nicht erscheinen (3).
Beispiel H.2.2: Schuldenkonsolidierung mit Aufrechnungsdifferenz (Jahr 06)
Bilanz zum 31.12.06
M
Τ
Konsolidierung
Konzern
Soll
Haben
Beteiligung
2000
(1)2000
Ausleihung
550
(2a) 550
Kasse
395
2605
3000
Summe
2945 2605
3000
[gezeichnetes
Kapital]
[3000]
[3000]
[Gewinn(+)-/
Verlust(-)-
vortrag]
[-105] (2b) 105
[ 0]
[Jahresüber-
schuss(+)/
-fehlbetrag(-)]
[+ 50]
(2b) 50
[ 0]
Eigenkapital 2945
2000
(1)200 ...
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.