June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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.
J. GuV-Konsolidierung
313
Beispiel J.8: Konsolidierungsschema des Falles 9v:
Eigenerzeugnis des Lie-
feranten beim Empfänger im
Anlagevermögen,
AfA 10
%
G
Liefe
Aufw.
j V
irant
Ertr.
G
Empf
Aufw.
V
ánger
Ertr.
Umbuc
Soll
hungen
Haben
G
Kon
Aufw.
jV
zern
Ertr.
Gesamtkostenverfahren
1. Umsatzerlöse
2. Erhöhung oder Vermin-
derung des Bestands an
fertigen oder unfertigen
Erzeugnissen
3. andere aktivierte Eigen-
leistungen
5a. Aufwendungen für Roh-,
Hilfs- und Betriebsstoffe
und für bezogene Waren
(Materialaufwand)
6a. Löhne und Gehälter
7a. Abschreibungen auf
Sachanlagen
41
30
20
170
17
1)170
1) 91
2) 7,9
41
30
29,1
91
20. Jahresüberschuss/
-fehlbetra ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
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.