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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J. GuV-Konsolidierung
1. Grundüberlegungen
Die Gewinn- und Verlustrechnung des Konzerns ist aus den Gewinn- und Verlustrechnungen
der in den Konzernabschluss einbezogenen Unternehmen herzuleiten. Wie bei der Bilanz
geschieht dies in den folgenden drei Schritten:
1. Zunächst werden - soweit erforderlich - die Gewinn- und Verlustrechnungen der in den
Konzernabschluss einbezogenen Unternehmen in Konzernwährung umgerechnet und/oder
so modifiziert, dass sie analog zur Handelsbilanz II den Auswirkungen einer einheitlichen
Bewertung auf den Erfolg Rechnung tragen (vgl. C.3.3).
2. Im Anschluss daran werden alle Aufwendungen und Erträge jeweils positionsweis ...
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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.