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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284 I. Zwischenergebniseliminierung
dem Minderheitenanteil wird nach herrschender Meinung als nicht zulässig angesehen (vgl.
WP-Handbuch, Band I, M Tz. 305).
In diesem Abschnitt soll die bezüglich der Erfolgswirksamkeit differenzierte Behandlung von
Zwischenergebnissen vorgestellt werden:
Die Eliminierung der Zwischenergebnisse erfolgt in der Regel nur vorübergehend, und zwar
bis zu dem Zeitpunkt, in dem das Ergebnis auch aus Konzernsicht als realisiert betrachtet
werden darf. Dabei ist nach der Art des jeweiligen Vermögensgegenstandes zu unterscheiden.
Bei Gegenständen des nicht abnutzbaren Anlagevermögens bleiben die Zwischenergebnisse
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