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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C. Konsolidierungsgrundsätze
57
wenn sie den beim Mutterunternehmen für den Konzernabschluss angewandten Bewer-
tungsmethoden entsprechen. Ansonsten müssen sie jeweils in einer sog. Handelsbilanz II
auf diese Methoden umgestellt werden. Für den Fall eines Konzerns mit einer inländischen
Muttergesellschaft sind hinsichtlich des Umfangs der erforderlichen Modifikationen drei
Fälle zu unterscheiden (vgl. auch WP-Handbuch, Band I, M Tz. 252 ff.):
- Einzelabschlüsse deutscher Kapitalgesellschaften i.w.S. (einschließlich der ihnen nach
§ 264 a HGB gleichgestellten Gesellschaften) müssen zwar nach den für das Mutterunter-
nehmen anwendbaren, nicht abe ...
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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.