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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322
J. GuV-Konsolidierung
In beiden Fällen sind die Beteiligungserträge bei der Mutter in der Konsolidierungsspalte
erfolgsmindernd zu eliminieren (per Beteiligungserträge an Jahresüberschuss), weil der Er-
folg der Tochter ansonsten im Konzernerfolg doppelt gezählt würde.
3.3.2 Zeitverschobene Gewinnvereinnahmung
Bei zeitverschobener Gewinnvereinnahmung wird der Beteiligungsertrag bei der Mutter erst
dann ausgewiesen, wenn er im Jahr nach der Erwirtschaftung durch die Tochter oder - bei
vorübergehender Thesaurierung durch die Tochter - noch später von der Tochter an die Mut-
ter ausgeschüttet wird.
Die Konzern-GuV darf nur die in der Abrechnungsperiod ...
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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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