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
327
Beispiel J.18: Latente Steuern aus der Schuldenkonsolidierung
Latente Steuern im Zusam-
menhang mit der Schulden-
konsolidierung
Gl
C
Aufw.
JV
Ertr.
G
Ι
Aufw.
iV
Ertr.
Umbuc
Soll
hungen
Haben
Gl
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zern
Ertr.
Gesamtkostenverfahren
(Umsatzkostenverfahren)
11. (10.) Zinsen und ähn-
liche Erträge
13.(12.) Zinsen und ähn-
liche Aufwendungen
18.(17.) Steuern vom Ein-
kommen und vom Ertrag
davon latent
560
800
96
1)560
2) 96
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20. Jahresüberschuss/
-fehlbetrag
560
704
1)240
2) 96 0
Da S das Disagio in seiner Steuerbilanz anteilig in Höhe von 60, in seiner HB II hingegen
vollständig in Höhe von 300 € abgeschriebe ...
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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.