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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376 L. Ergebnisverwendung und Konsolidierungsdifferenzen
Literaturhinweise
Harms, Jens E./Küting, Karlheinz: Zur Weiterentwicklung des Erfolgs- und Ergebnisauswei-
ses im Konzernabschluß, in: BB, 38. Jg., 1983, S. 344-355.
Harms, Jens E./Küting, Karlheinz/Weber, Claus-Peter: Ergebnisdarstellung im Konzern, in:
Ktiting/Weber (Hrsg.), Handbuch der Konzernrechnungslegung 2. Aufl., Stuttgart
1998, S. 751-764.
IDW (Hrsg.): Wirtschaftsprüfer-Handbuch 2006, 13. Aufl., Band I, Düsseldorf 2006, M
Tz. 543 und Tz. 608-624.
Pahler, Arnold
J.:
Advanced Accounting, 9. Aufl., Mason 2006.
Wysocki, Klaus von/Wohlgemuth, Michael·. Konzernrechnungslegung, 4.
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