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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300
J. GuV-Konsolidierung
Lager des belieferten Konzernunternehmens liegen oder konzernextern veräußert wurden,
oder sie können in einem Folgejahr betrachtet werden, in dem sie durch Lieferung nach au-
ßen den Konzern verlassen.
Die Nummern in den Feldern der Matrix geben die jeweiligen Nummern der ausgewählten
Fälle an. Eine Doppelnummer, etwa 3.1, signalisiert, dass sich der Fall 3 als Fortsetzung des
Falles 1 ergibt. Die mit ν bzw. t indizierten und als handelsrechtliche Ober- bzw. Untergrenze
konstruierten Fälle zeigen an, dass die internen Konzernrichtlinien für die Bilanzen der HB II
sowie für die Konzernbilanz eine Bewertung zu Voll-
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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.