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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L. Die Darstellung der Ergebnisverwendung und der Ent-
wicklung erfolgswirksamer Konsolidierungsdifferenzen im
Konzernabschluss
1. Problemstellung
Die bislang beschriebenen Maßnahmen der Konzernrechnungslegung dienten den Aufgaben,
- die im Konzernabschluss zusammenzufassenden Einzelabschlüsse erforderlichenfalls in
eine Währung umzurechnen und/oder auf eine einheitliche Bewertung auszurichten und
- Vermögen, Eigenkapital und Schulden sowie Aufwendungen, Erträge und Jahresergebnis
(Jahresüberschuss bzw. Jahresfehlbetrag) von Doppelerfassungen zu befreien und so aus-
zuweisen, wie es der Fiktion wirtschaftlicher Einheit entspricht.
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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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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.