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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382
M. Den Konzernabschluss ergänzende Rechnungen - ein Überblick
zweiten Spalte beziehen sich dabei immer auf das HGB, sofern nicht ein anderes Gesetz
ausdrücklich angegeben ist. Römische Zahlen geben den betreffenden Absatz des zitierten
Paragraphen an. In der letzten Spalte finden sich Hinweise, die auf Besonderheiten bei der
jeweiligen Berichtspflicht aufmerksam machen. Dabei bedeutet:
1: Die Angabe kann gem. § 313 Abs. 4 HGB auch in einer Aufstellung des Anteilsbesitzes
erfolgen. Auf diese Aufstellung und den Ort ihrer Offenlegung ist im Anhang hinzuwei-
sen.
2: Die Angabe kann alternativ in Bilanz oder GuV erfolgen.
3: Die Angabe kann
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