Dem Konzernabschluss kommt eine besondere Bedeutung zu. Denn wĂ€hrend der Jahresabschluss das einzelne Unternehmen abbildet, fasst der Konzernabschluss die GeschĂ€ftstĂ€tigkeit sĂ€mtlicher einzubeziehender Konzernunternehmen zusammen. Dies ist vor allem fĂŒr Controller und Bilanzanalysten relevant, die im Rahmen ihrer Planungs-, Steuerungs-, Analyse- und Kontrollaufgaben vermehrt mit KonzernabschlĂŒssen konfrontiert werden.Dieses Buch erlĂ€utert kompakt und nachvollziehbar die grundlegende Erstellung eines Konzernabschlusses. Im Fokus stehen dabei die Techniken nach dem deutschen Handelsrecht (HGB). Die Unterschiede zu den International Financial Reporting Standards, kurz IFRS, werden zu jedem gröĂeren Kapitel erlĂ€utert.Ziel des Buches ist es, die wesentlichen Informationen und die ĂŒblichen Methoden zur Konzernrechnungslegung darzustellen. Hierbei werden fĂŒr die Leser schwierige Sachverhalte verstĂ€ndlich dargelegt und damit die Arbeit mit dem Konzernabschluss erleichtert.Das Buch wendet sich an Controller, Bilanzanalysten und Studierende an Hochschulen sowie an andere Bildungseinrichtungen, die Veranstaltungen zur Konzernrechnungslegung anbieten.
- 154 pages
- English
- ePUB (mobile friendly)
- Available on iOS & Android
eBook - ePub
About this book
Trusted by 375,005 students
Access to over 1.5 million titles for a fair monthly price.
Study more efficiently using our study tools.
Information
Table of contents
- Vorwort
- Inhaltsverzeichnis
- AbkĂŒrzungsverzeichnis
- 1. Konzern und Konzernabschluss
- 2. Abgrenzung des Konsolidierungskreises
- 3. Vereinheitlichung der EinzelabschlĂŒsse
- 4. Konsolidierung
- Literatur
- Stichwortverzeichnis
- Weitere Informationen
- Impressum
Frequently asked questions
Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription
No, books cannot be downloaded as external files, such as PDFs, for use outside of Perlego. However, you can download books within the Perlego app for offline reading on mobile or tablet. Learn how to download books offline
Perlego offers two plans: Essential and Complete
- Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
- Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.5M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1.5 million books across 990+ topics, weâve got you covered! Learn about our mission
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more about Read Aloud
Yes! You can use the Perlego app on both iOS and Android devices to read anytime, anywhere â even offline. Perfect for commutes or when youâre on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app
Yes, you can access Konzernabschluss verstehen by Thomas Barth in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over 1.5 million books available in our catalogue for you to explore.