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
317
zu werden), nicht aber der des § 305 Abs. 2 HGB (der Innenumsatz von 900 € ist größer als
der Außenumsatz von 870 €) erfüllt ist. Daher kann auf die Zwischenerfolgseliminierung
verzichtet werden. Die Innenumsatzkonsolidierung hingegen hat zu erfolgen.
Im Beispiel J.9 hat der Lieferant Materialien von 400 €, Löhne von 299 € und Abschreibun-
gen von 200 € im Herstellungsbereich eingesetzt, um eine Maschine zu erzeugen, die fllr 900
€ an den konzerninternen Empfänger geliefert und dort im Absatzbereich eingesetzt wird.
Der Empfänger hat auf Basis von Materialien von 80 € und Löhnen von 60 € im Herstel-
lungsbereich sowi ...
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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.