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. Den Konzernabschluss ergänzende Rechnungen - ein Überblick
383
Sachverhalt
Rechtsnorm Hinweis
2.4 sind anzugeben bei Unternehmen, die gem. § 296
HGB oder gem. § 311 II HGB nicht einbezogen
wurden. Zusätzlich ist zu begründen, warum die
Unternehmen nicht einbezogen wurden,
2.5 sind anzugeben bei Unternehmen, an denen das
MU oder ein TU mindestens 20 % des Kapitals
hält und die nicht unter die Bestimmungen des
§ 313 II 1-3 fallen. Zusätzlich ist die Höhe des
Eigenkapitals und das Ergebnis des letzten Ge-
schäftsjahres anzugeben, falls das Unternehmen
offenlegungspflichtig ist.
2.6 Beteiligungen über 5 % an großen Kapitalgesell-
schaften, di ...
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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.
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.