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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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.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.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.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.
312
J. GuV-Konsolidierung
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Fertigung Vertrieb
Σ
Material
30 11
41
Löhne
30
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30
Abschreibungen 15 5 20
75
16 91
Der konzerninterne Umsatz beläuft sich auf 170 €.
Wird der Anlagegegenstand bei E im Vertrieb eingesetzt, mit vollen Herstellungskosten be-
wertet und über 10 Jahre linear abgeschrieben, so sind die in Beispiel J.8 dargestellten Kon-
solidierungsbuchungen erforderlich.
Im Gesamtkostenverfahren stellt sich die Transaktion aus Konzernsicht als selbst erstellte
Eigenleistung mit Konzernherstellungskosten in Höhe von 91 € dar, die folglich unter Elimi-
nierung der Innenumsatzerlöse von 170 € und des Zwischengewinnes von 79 € als ander ...
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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.