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
357
Temporäre Differenzen entstehen dagegen (vgl. Baetge/Hayn/Ströher, in: Baetge/ Woll-
mert/Kirsch/Oser/Bischof, Rechnungslegung nach IFRS, IAS 27 Tz. 176), wenn bei der
Schuldenkonsolidierung
- betraglich ungleiche, konzerninterne Forderungen und Verbindlichkeiten eliminiert werden
(z.B. bei Abschreibungen auf die Forderungen bei Bonitätsrisiken),
- konzerninterne Rückstellungen, beispielsweise Garantierückstellungen für eine konzernin-
terne Lieferung, eliminiert werden oder
- konzerninterne Kredite in Fremdwährung mit unterschiedlichen Kursen umgerechnet wer-
den.
In diesen Fällen kommt es zu einer erfolgswirksame ...
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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.