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.
Κ. Latente Steuern im Konzernabschluss
353
Goodwill zu vergleichen sind. Nach IAS 12.11 und SFAS 109.30 werden die steuerlichen
Werte der einzelnen aufgewerteten Vermögensgegenstände und Schulden aus der Steuerbi-
lanz des Tochterunternehmens herangezogen (vgl. Coenenberg/Hille in: Baetge/Woll-
mert/Kirsch/Oser/Bischof, Rechnungslegung nach IFRS, IAS 12 Tz. 102).
Werden in der Steuerbilanz die Buchwerte der Vermögensgegenstände und Schulden beibe-
halten, ergeben sich bei der Erstkonsolidierung temporäre Differenzen aus der Höherbewer-
tung der Vermögensgegenstände oder Schulden im Vergleich zu den Buchwerten in der Steu-
erbilanz: Die stillen Reserve ...
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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.