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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I. Zwischenergebniseliminierung
271
men, die nach § 296 HGB nicht einbezogen werden) können somit nicht von einer Zwischen-
ergebniseliminierung betroffen sein.
Problematisch ist der Fall, bei dem eine Lieferung zwar von einem außenstehenden Dritten
bezogen wurde, dieser Dritte die Lieferung aber seinerseits von einem anderen einbezogenen
Unternehmen empfangen hat (sog. Dreiecksgeschäft; vgl. das Problem des Drittschuldver-
hältnisses bei der Schuldenkonsolidierung, H.4.2). Eine Eliminierung von Zwischenergebnis-
sen wird in diesem Fall grundsätzlich flir nicht notwendig erachtet, weil die Ergebnisse durch
den Außenumsatz mit dem Dritten bereit ...
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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.
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.