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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390
M. Den Konzernabschluss ergänzende Rechnungen - ein Überblick
DRS Nr. 2 "Kapitalflussrechnung" festgelegt, an dem sich auch die folgenden Ausführungen
bevorzugt orientieren.
Die Kapitalflussrechnung soll Einblicke in die Finanzlage des Konzerns gewähren. Zu die-
sem Zweck wird der Fonds, dessen Veränderung durch die Kapitalflussrechnung erklärte
werden soll, grundsätzlich auf liquide Mittel ersten Grades (Bilanzposition B.IV nach § 266
Abs. 2 HGB) zuzüglich der Zahlungsmitteläquivalente beschränkt (Liquiditätsreserven mit
Restlaufzeiten von nicht mehr als 3 Monaten, die sich jederzeit und ohne wesentlichen Wert-
verlust in Geld verwandel
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