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Aufstellung und Prüfung des Konzernabschlusses
Hardcover
Publisher Price: $133.99
ISBN13: 9783486246896
Publisher: de Gruyter Oldenbourg
Published: Mar 11 1998
Pages: 351
Weight: 1.58
Height: 0.94 Width: 6.14 Depth: 9.21
Language: German
Band II der Materialien zur Vorbereitung auf die Berufsexamina wirtschaftsprüfender und -beratender Berufe. Der Inhalt des Werks umfasst: Allgemeine Einführung in die Konzernrechnungslegung. Verbundene Unternehmungen nach Aktienrecht und HGB. Mutter- und Tochterunternehmen. Verpflichtung zur Aufstellung von Konzernabschlüssen. Einbeziehungspflichten, Einbeziehungsverbote und -wahlrechte. Zweck der Konzernrechnungslegung und Generalnorm. Grundsatz der Bewertungseinheitlichkeit und der Bilanzierungseinheitlichkeit. Grundsätze der Stetigkeit, der Stichtagseinheitlichkeit und der Wirtschaftlichkeit. Kapitalkonsolidierung. Equity-Methode. Interessenzusammenführungsmethode und anteilmä ige Konsolidierung. Zwischenerfolgseleminierung. Schuldenkonsolidierung. Konzern-, Gewinn- und Verlustrechnung. Probleme der Währungsumrechnung im Konzern. Steuerabgrenzung im Konzernabschlu . Gliederung des Konzernabschlusses. Konzernanhang und Konzernlagebericht. Konzern-Kapitalflu rechnung. Prüfung des Konzernabschlusses. Anlage. Text der siebenten EG-(Konzern-)Richtlinie.
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