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
403
Bei den Diluted Earnings per Share wird zusätzlich den von der Konzernmutter eröffneten
Möglichkeiten zur Verwässerung des Erfolgs ihrer Stammaktien so Rechnung getragen, wie
sie im ungünstigsten Fall bei rationaler Entscheidung der Inhaber solcher Rechte eintritt
(SFAS 128.12). Als mögliche Quellen einer Verwässerung des Erfolgs kommen Rechte zur
Wandlung von Anleihen oder Vorzugsaktien in Stammaktien der Mutter einerseits und Opti-
onen auf Stammaktien der Mutter andererseits in Betracht. Bei Wandlungsrechten werden die
Folgen einer Wandlung berechnet. Der Erfolg steigt, wei ...
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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.