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
289
Zwei Fälle sind dabei grundlegend zu unterscheiden, und zwar Lieferungen von Gemein-
schaftsunternehmen an den Konzern ("upstream"-Lieferungen) sowie Lieferungen vom Kon-
zern an das Gemeinschaftsunternehmen ("downstream"-Lieferungen).
Bei der "downstream"-Lieferung geht der Vermögensgegenstand nur anteilig (entsprechend
der Beteiligungshöhe des Gesellschafterunternehmens am Gemeinschaftsunternehmen) in die
Konzernbilanz ein. Für diesen Fall ist daher auch unumstritten, dass nur eine quotale Elimi-
nierung eventueller Zwischenergebnisse zweckmäßig ist. Der Vermögensgegenstand wird
demzufolge nach der Eliminierun ...
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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.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
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.