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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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.
338
Κ. Latente Steuern im Konzernabschluss
2.3.2.2 Latente Steuern aus der Zwischenergebniseliminierung
Zeitlich genau absehbare Differenzen zwischen dem Konzernergebnis und der Summe der
Einzelergebnisse gemäß § 306 HGB können aus konzerninternen Lieferungen resultieren. Bei
Lieferungen zu einem Preis, der oberhalb bzw. unterhalb der Konzernherstellungskosten
liegt, ist das Zwischenergebnis erfolgswirksam zu eliminieren, während im handels- und
steuerrechtlichen Einzelabschluss Zwischenergebnisse ausgewiesen werden (vgl. I.). Im Zwi-
schengewinnfall unterschreitet und im -verlustfall überschreitet das Konzernergebnis somit
das Ergebnis lau
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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.