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
281
Konzernhöchstwert 600
Konzernmindestwert 400
Einzelbilanz
300
el im in ierungsfähiger
Zwischenverlust von 200
t
eliminierungspflichtiger
Zwischenverlust von 100
Schaubild 1.3.2: Eliminierungspflicht und -Wahlrecht (Fall C)
Und auch in Fall Β schließlich, bei dem der Einzelbilanzwert aus Konzernsicht zulässig ist,
steht der ganze Bereich zwischen Konzernmindest- und -höchstwert offen, so dass prinzipiell
ein Wahlrecht zur Eliminierung sowohl eines Zwischenverlusts im Umfang von (Konzern-
höchstwert ./. Einzelbilanzwert = 600 - 550 =) 50 als auch eines Zwischengewinns in Höhe
von (Einzelbilanzwert./. Konzernmindestwer ...
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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.