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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296
J. GuV-Konsolidierung
ein fiktives Einheitsunternehmen den innerbetrieblichen Gütertransfer nicht als Umsatz aus-
weisen dürfte.
Wie aus dem Kapitel I. über die Zwischenergebniseliminierung bereits bekannt ist, müssen
Zwischenergebnisse aus konzerninternen Lieferungen in der Konsolidierungsspalte aus der
Summen-Bilanz entfernt werden. Diese Notwendigkeit der Zwischenergebniseliminierung
gilt für die GuV-Konsolidierung ebenso. Das im Geschäftsjahr entstandene Zwischenergebnis
ist entsprechend dem Prinzip der doppelten Buchführung zunächst auch im Erfolg der Sum-
men-GuV enthalten. Es muss hier ebenfalls innerhalb der Konsolidierungsspalte
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