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.
L. Ergebnisverwendung und Konsolidierungsdifferenzen
373
Vielmehr müssen die bis zum Beginn der Betrachtungsperiode aufgelaufenen Erfolgswirkun-
gen aus der Kapitalkonsolidierung, die in den Beständen am Jahresanfang verborgenen Zwi-
schenergebnisse und die in Vorperioden bereits im Konzern-Jahresüberschuss erfassten Er-
folge von Töchtern, die der Mutter aber noch nicht zugeflossen sind, in einer Bilanzpositi-
on - hier einer besonderen Gewinnrücklage - erfasst und ausgewiesen werden, um einen
geschlossenen Konzernabschluss erhalten zu können. Die Entwicklung dieser Rücklage kann
im Rahmen des Verfahrens verständlicherweise nicht erklärt werden ...
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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.
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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.