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
401
6.5 Reformvorstellungen im Referentenentwurf zum BilMoG
Die Vorschriften zum Konzernlagebericht werden im Referentenentwurf zum BilMoG vor
allem dahingehend ergänzt, dass in § 315 Abs. 2 HGB für Konzerne, bei denen das Mutter-
oder ein Tochterunternehmen kapitalmarktorientiert ist (einen organisierten Markt mit eige-
nen Wertpapieren in Anspruch nimmt oder eine Zulassung dafür beantragt hat), eine weitere
Angabe hinzukommt. Sie betrifft "die wesentlichen Merkmale des internen Risikomanage-
mentsystems im Hinblick auf den Konzernrechnungslegungsprozess". Ansonsten wird bei
den Angabe ...
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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.