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
285
Werden neu entstandene Zwischengewinne eliminiert (also Vermögensgegenstände in der
Konzernbilanz erstmals niedriger bewertet als in der Einzelbilanz), so ist durch die erfolgs-
wirksame Verrechnung der Konzernjahreserfolg gegenüber der Summe der Einzelerfolge zu
vermindern, im Jahr der späteren Realisierung des Zwischengewinns hingegen zu erhöhen.
Denn der Erfolg aus der Veräußerung des Gegenstands an einen Dritten umfasst aus Kon-
zernsicht neben dem Erfolg des veräußernden Konzernempfängers auch den zuvor eliminier-
ten Erfolg des Konzernlieferanten. Für die Zwischenverluste gilt das Gesagte jeweils mit
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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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.