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
303
abgesetzt wurden, müssen folglich die eben genannten Herstellungskosten sowie der Innen-
umsatz in der Konsolidierungsspalte entfernt werden.
Der Jahresüberschuss in der Konzern-GuV beträgt bei Verwendung beider Verfahren 0 €, da
beide den Zwischengewinn der Lieferung von 79 € in der Konsolidierungsspalte erfolgswirk-
sam eliminieren.
Werden die Produkte durch das Konzernunternehmen E unbearbeitet im Folgejahr zu 250 €
weiterverkauft (Fall 3.1v, Fortsetzung des Falles lv im Folgejahr), so werden die im Beispiel
J.2 gezeigten Konsolidierungen erforderlich.
Der Materialaufwand des Konzernunternehmens E im Gesamtkostenverfahre ...
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