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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320
J. GuV-Konsolidierung
originären Aufwendungen (hier für Material von 90 €) und Erträge (hier Umsätze von 170 €)
ausgewiesen werden.
Beispiel J.ll: Gewinnabführungsvertrag ohne Minderheiten
Gewinnabführungsvertrag
GuV GuV Umbuchungen
GuV
ohne Minderheiten
Tochter Mutter
Konzern
Aufw Ertr. Aufw.
Ertr.
Soll Haben
Aufw. Ertr.
Gesamtkostenverfahren
1. Umsatzerlöse 170
170
5a. Aufwendungen für Roh-, 90 90
Hilfs- und Betriebsstoffe
und für bezogene Waren
(Materialaufwand)
• Abführung von Gewinnen
80
80
• Erträge aus Gewinnab- 80 80
führungsverträgen
(§ 277
Abs.
3 S. 2 HGB)
20. Jahresüberschuss
0 80 80
Analog wären die Positionen fü ...
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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.
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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.