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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370 L. Ergebnisverwendung und Konsolidierungsdifferenzen
gewinn der Mutter von 100 in der Gewinnverwendungsrechnung ihres Einzelabschlusses auf
das Jahr 03 vorgetragen worden, dann wäre dieser Gewinnvortrag im Jahre 03 in der Einzel-
GuV der Mutter auf der Habenseite ausgewiesen worden. Die Konsolidierungsbuchung im
Rahmen der Zwischengewinneliminierung hätte diesen Gewinnvortrag genau kompensiert, so
dass die Konzern-GuV insoweit keinen Ergebnisvortrag aufgewiesen hätte. Außerdem wäre
der durch den Gewinnvortrag von 100 in der Summen-GuV um 100 größere Bilanzgewinn
durch die Konsolidierung von 25 in der Konzern-GuV auf ein Mehr von 75 zurückgeführ ...
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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.