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
65
Konzern in einem vorteilhaften Licht - im Beispiel als besonders liquide - erscheinen zu
lassen. Die beschriebenen Mängel werden durch die in § 299 Abs. 3 HGB verordnete Pflicht,
"Vorgänge von besonderer Bedeutung für die Vermögens-, Finanz- und Ertragslage eines in
den Konzernabschluss einbezogenen Unternehmens, die zwischen dem Abschluss-Stichtag
dieses Unternehmens und dem Abschluss-Stichtag des Konzernabschlusses eingetreten sind,
in der Konzernbilanz und in der Konzern-Gewinn- und Verlustrechnung zu berücksichtigen
oder im Konzernanhang anzugeben" nur unzureichend behoben. Das Kriterium der besonde-
ren Bedeutun ...
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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.
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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.