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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410
Ν. Prüfung des Konzernabschlusses
. Ort, Datum, Unterschrift (§ 322 Abs. 7 S. 1 HGB).
Für den Prüfungsbericht des Konzernabschlusses gelten wegen gleicher Rechtsgrundlage die
Grundsätze der Berichterstattung über Prüfungen von Einzelabschlüssen analog. Obwohl
über die Prüfung des Konzernabschlusses grundsätzlich selbständig zu berichten ist, darf der
Bericht auch mit dem Bericht über die Prüfung des Einzelabschlusses des Mutterunterneh-
mens zusammengefasst werden (§§ 298 Abs. 3 S. 3, 315 Abs. 3 und 325 Abs. 3a HGB).
Vorweg hat der Prüfer zur Beurteilung der Lage des Konzerns durch die gesetzlichen Vertre-
ter Stellung zu nehmen und dabe
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