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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384 M. Den Konzernabschluss ergänzende Rechnungen - ein Überblick
Sachverhalt
Rechtsnorm
Hinweis
3.3 Bei der Equity-Methode ist
- bei erstmaliger Anwendung der Buchwertme-
thode der Unterschiedsbetrag zwischen Betei-
ligungsbuchwert und dem anteiligen Eigenka-
pital am assoziierten Unternehmen anzugeben,
- bei erstmaliger Anwendung der Kapitalan-
teilsmethode der Unterschiedsbetrag zwischen
dem aus dieser Methode resultierenden Wert-
ansatz für das assoziierte Unternehmen und
dem Beteiligungsbuchwert anzugeben,
- die gewählte Methode zu nennen,
- der Zeitpunkt, der den Wertansätzen zugrunde
liegt, anzugeben,
- anzugeben, wenn das assoziierte Unternehme ...
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