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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M. Konzernanhang, Kapitalflussrechnung, Eigenkapital-
spiegel, Segmentberichterstattung und Lagebericht - ein
Überblick
1. Bestandteile des Konzernabschlusses und Ergänzungen
Nach § 297 Abs. 1 HGB besteht der Konzernabschluss nicht nur aus der Konzernbilanz so-
wie der Konzern-Gewinn- und Verlustrechnung. Vielmehr gehören auch der Konzernanhang,
die Kapitalflussrechnung und der Eigenkapitalspiegel zu den Pflichtbestandteilen des Kon-
zernabschlusses nach HGB. Die Segmentberichterstattung dagegen bildet einen freiwilligen
Teil des Konzernabschlusses nach HGB. Der Konzernlagebericht endlich ist zwar von allen
nach §§ 290 ff. HGB konzernrechnungslegungspflichtige ...
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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.
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.