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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262
H. Schuldenkonsolidierung
Beispiel H.2.3: Schuldenkonsolidierung mit Aufrechnungsdifferenz (Jahr 07)
Bilanz zum 31.12.07
M
Τ Konsolidierung
Konzern
Soll Haben
Beteiligung
2000
(1) 2000
Ausleihung
Kasse
1000
2000
3000
Summe 3000
2000 3000
[gezeichnetes
Kapital]
[3000]
[3000]
[Gewinn(+)-/
Verlust(-)-
vortrag]
[- 55]
(2)55
[ 0]
[Jahresüber-
schuss(+)/
-fehlbetrag(-)]
[+ 55] (2)55
[ 0]
Eigenkapital 3000
2000
(1)2000 3000
Verbindlichkeiten
Summe 3000
2000 2055 2055 3000
GuV 07
M Τ
Konsolidierung Konzern
sonst. Zinsen und
ähnliche Erträge
55
(3) 55
0
Jahresüberschuss(+)/
Jahresfehlbetrag(-) 55
(3) 55
0
4. Einzelfragen zur Schuldenkonsolidierun ...
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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.
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.