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.
392
M. Den Konzernabschluss ergänzende Rechnungen - ein Überblick
Mangels gesetzlicher Vorgaben wird der Aufbau des Eigenkapitalspiegels durch die Fach-
norm des DRS 7 geregelt. Diese sieht fìir Konzerne eine Matrixdarstellung vor, die in der
Vorspalte die Komponenten des Eigenkapitals und in der Kopfzeile mögliche Quellen für
Veränderungen aufführt. Als Komponenten des Eigenkapitals werden unterschieden:
• Mutterunternehmen
- Gezeichnetes Kapital
- Stammaktien
- Vorzugsaktien
- nicht eingeforderte ausstehende Einlagen
- Kapitalrücklage
- erwirtschaftetes Konzerneigenkapital
- zur Einbeziehung bestimmte eigene Anteile
- kumuliertes übriges Konzernergebni ...
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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.