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
267
Diese Aufrechnungsdifferenz ist bereits im Zeitpunkt der erstmaligen Eliminierung von
Wertpapier und Schuld aus Konzernsicht Erfolg, weil nach US-GAAP auch im Einzelab-
schluss aus Rückkäufen eigener Obligationen zu einem Preis, der vom Wert der Verpflich-
tung in der Bilanz abweicht, Erfolge in Höhe der vollen Differenz entstehen (sogenannter
"imputed gain or loss"). Die Erfolge in den Einzelabschlüssen des Erwerbers des Wertpapiers
hingegen, die nach US-GAAP im Zeitablauf bis zur Fälligkeit des Papiers allmählich reali-
siert werden, dürfen nicht noch einmal zu Konzernerfolgen werden. Dies wird erreicht, indem
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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.
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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.