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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72
D. Aufstellungspflicht
Eine(r) inländische(n) Kapi-
talgesellschaft i.w.S.
(AG, KGaA, GmbH, GmbH
& Co KG, Stiftung & Co KG)
Ein anderes in-
ländisches Un-
ternehmen
(§ 290
Abs.l)
- gehört eine Beteiligung
(§ 271),
- an UNTERNEHMEN
im In- oder Ausland
und
- übt einheitliche Lei-
tung darauf aus
(§ 290
Abs.2)
hat bei UNTERNEHMEN
- Stimmrechtsmehrheit,
- als Gesellschafter
"Organmacht"
oder
- Recht zu beherr-
schendem Einfluss
(§ 11 PublG)
- übt einheitliche Lei-
tung aus
- über ein oder mehrere
andere UNTER-
NEHMEN
und
- Erfüllung bestimmter
Merkmale
Unternehmeil oben gelten dann als Mutterunternehmen
Unternehmen unten gelten dann als Tochterunternehme ...
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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.