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.
378
M. Den Konzcrnabschluss ergänzende Rechnungen - ein Überblick
US-GAAP (SEC Vorgaben)
IFRS
> notes and disclosures (statt Anhang)
- umfangreiche Pflichten in den verschie-
denen Standards der Rechnungslegung
und in Vorgaben der SEC
- es gibt keine vorgegebene Gliederung,
aber Checklisten auf Vollständigkeit
- nicht Teil der financial statements aber
zentraler Teil der Rechnungslegung
(SFAC 5.7)
wahrscheinlich besondere Teile der notes anc
• Related Party Disclosures
(Beziehungen zu nahe stehenden Unterne
Pflicht für alle Unternehmen (SFAS 57.2)
• Segment Reporting (Segmentberichtersta
Pflicht für kapitalmarktorientierte, er-
werbswirtschaftlich ...
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