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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Ν. Prüfung des Konzernabschlusses
411
450, Tz. 124). Auch wenn die Beschränkung auf Mutter- und Tochterunternehmen in §§ 321
Abs. 2 Satz 6 und 320 Abs. 2 und 3 HGB angelegt ist, bleibt ein zusätzlicher Informations-
bedarf des Konzernabschlussprüfers gegenüber den Gemeinschafts- und assoziierten Unter-
nehmen (Equity-Methode). Fehlende Information beeinträchtigt Konzernrechnungslegung
und deren Prüfling und bedarf daher aus der Sache heraus einer Erläuterung. Unzweifelhaft
ist die Notwendigkeit zur Behandlung der Frage, ob der Konzernabschluss insgesamt unter
Beachtung der GoB oder anderer maßgeblicher Rechnungslegungsgrundsätze ein den tatsäch ...
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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.