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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282
I. Zwischenergebniseliminierung
3.3.2 Zum Einfluss niedrigerer Werte nach §§ 253 und 254 HGB
Auch zur Darstellung des Einflusses des Niederstwertprinzips wird das Beispiel 1.1 fortge-
führt. Vereinfachend wird allerdings angenommen, die Konzernherstellungskosten (KHK)
seien auf einen Punkt festgelegt und zwar alternativ in Höhe des Konzernmindestwertes (Fäl-
le A bis C) bzw. in Höhe des Konzernhöchstwertes (Fälle D bis F). Bezüglich der Anschaf-
fungskosten von E (AK
e
) werden sechs Einzelfälle unterschieden, in denen es dann jeweils
zu folgenden Zwischenergebnissen (ZE; positive Werte sind Zwischengewinne, negative
Werte sind Zwischenverluste ...
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