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
283
Konzernabschluss tritt ein weiteres Problem hinzu: Für die Zwischenergebniseliminierung
muss zusätzlich bekannt sein, welche Bestände aus konzerninternen Lieferungen stammen
und welche von Außenstehenden bezogen wurden.
Für die Lösung des ersten Problems wurden im Einzelabschluss verschiedene Verfahren
entwickelt: das Durchschnitts- und die Verbrauchsfolgeverfahren (v.a. LIFO, FIFO und HI-
FO; § 256 HGB). Durch sie wird bestimmt, welche Stoffe jeweils als verbraucht gelten. Da-
mit ist auch die Zusammensetzung des Endbestands eindeutig festgelegt. Wird beispielsweise
unterstellt, die zuerst erworbenen Vorrät ...
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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.