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Sukzessive Unternehmenserwerbe--Veräußerungen Im Konzernabschluss Nach Ifrs.: Darstellung, Würdigung, Beispiele.
Paperback
Series: Meyer=stiftung, Book 3
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ISBN10: 3896734334
ISBN13: 9783896734334
Publisher: Verlag Wissenschaft & Praxis
Published: May 1 2007
Pages: 155
Weight: 0.46
Language: German
ISBN13: 9783896734334
Publisher: Verlag Wissenschaft & Praxis
Published: May 1 2007
Pages: 155
Weight: 0.46
Language: German
Unternehmenskäufe und -verkäufe sind ein wesentliches Instrument zur strategischen (Neu-) Ausrichtung von Unternehmenszielen. In der Praxis vollzieht sich dies häufig nicht in einem Schritt, sondern über mehrere Teilschritte (sukzessiver Anteilskauf/-verkauf). Die konzernbilanzielle Abbildung solcher Transaktionen kann, je nach Gehalt der Transaktion, das Erscheinungsbild des Konzernabschlusses und somit das Ansehen bei Investoren wesentlich beeinflussen.
Die bilanzielle Abbildung sukzessiver Anteilserwerbe und -veräu erungen an Tochterunternehmen wird im Wesentlichen durch das zugrunde liegende Konzernrechnungslegungskonzept determiniert. Die eher interessenstheoretisch orientierte Konzeption des IAS 22 und IFRS 3 sowie IAS 27 soll durch die einheitstheoretischen Vorschläge der vorliegenden Standardentwürfe zu IFRS 3 und IAS 27 im Rahmen der Phase II des Business Combinations Projects abgelöst werden. Diese Arbeit stellt die aktuellen Regelungen und die geplanten Neuregelungen sowie deren Auswirkungen auf die Kapitalkonsolidierung im Konzern¬abschluss nach IFRS dar und würdigt sie kritisch. Die Ausführungen werden zudem durch Beispiele veranschaulicht.
Die bilanzielle Abbildung sukzessiver Anteilserwerbe und -veräu erungen an Tochterunternehmen wird im Wesentlichen durch das zugrunde liegende Konzernrechnungslegungskonzept determiniert. Die eher interessenstheoretisch orientierte Konzeption des IAS 22 und IFRS 3 sowie IAS 27 soll durch die einheitstheoretischen Vorschläge der vorliegenden Standardentwürfe zu IFRS 3 und IAS 27 im Rahmen der Phase II des Business Combinations Projects abgelöst werden. Diese Arbeit stellt die aktuellen Regelungen und die geplanten Neuregelungen sowie deren Auswirkungen auf die Kapitalkonsolidierung im Konzern¬abschluss nach IFRS dar und würdigt sie kritisch. Die Ausführungen werden zudem durch Beispiele veranschaulicht.
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