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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276 I. Zwischenergebniseliminierung
3.2.2.1 Untergrenze der Konzernherstellungskosten
Die Untergrenze der Konzernherstellungskosten liegt bei den von der Gesamtheit Konzern
geleisteten, dem Gegenstand unmittelbar zurechenbaren Aufwendungen (Einzelkosten). Aus-
gangsbasis für deren Ermittlung sind die beim Konzernlieferanten angefallenen Einzelkosten,
also dessen Herstellungskostenuntergrenze. Aus der speziellen Sichtweise des Konzerns als
einer wirtschaftlichen Einheit muss dieser Wert allerdings gegebenenfalls korrigiert werden.
Dabei kann es sowohl zu konzernspezifischen Herstellungskostenminderungen als auch zu
konzernspezifischen Herstellungskostenmehrunge ...
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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.