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Home > Business and Economics > Finance and accounting > Accounting > Management accounting, bookkeeping and auditing > Die Endkonsolidierung Vollkonsolidierter Tochterunternehmen in Der Handelsrechtlichen Konzernrechnungslegung Unter Beruecksichtigung Der Konzeptionellen Grundlagen Und Der Generalnorm: (1735 Europaeische Hochschulschriften / European University Studie)
Die Endkonsolidierung Vollkonsolidierter Tochterunternehmen in Der Handelsrechtlichen Konzernrechnungslegung Unter Beruecksichtigung Der Konzeptionellen Grundlagen Und Der Generalnorm: (1735 Europaeische Hochschulschriften / European University Studie)

Die Endkonsolidierung Vollkonsolidierter Tochterunternehmen in Der Handelsrechtlichen Konzernrechnungslegung Unter Beruecksichtigung Der Konzeptionellen Grundlagen Und Der Generalnorm: (1735 Europaeische Hochschulschriften / European University Studie)


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About the Book

Ein bisher wenig erörterter Bereich der Konzernrechnungslegung nach HGB ist die Endkonsolidierung, mit der das Ausscheiden von Unternehmen aus dem Konsolidierungskreis im Konzernabschluß erfaßt wird. Explizite gesetzliche Regelungen existieren hierzu nicht. Es werden in dieser Arbeit Notwendigkeit und Probleme der Endkonsolidierung untersucht mit dem Ziel, Lösungsansätze auf ihre Gesetzeskonformität und Sachgerechtigkeit zu prüfen und Anregungen für eine geeignete Gestaltung zu geben. Im Vorfeld werden die konzeptionellen Grundlagen sowie die Generalnorm für den Konzernabschluß eingehend betrachtet, da diese für die Lösung von Zweifelsfragen von erheblicher Bedeutung sind. Die Untersuchung begreift sich als ein Beitrag zur Weiterentwicklung von Grundsätzen ordnungsmäßiger Konsolidierung.

About the Author :
Die Dissertation wurde von Prof. Dr. G. Bartke an der Universität Göttingen betreut.


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Product Details
  • ISBN-13: 9783631485828
  • Publisher: Peter Lang AG
  • Publisher Imprint: Peter Lang AG
  • Language: German
  • Returnable: N
  • ISBN-10: 3631485824
  • Publisher Date: 01 May 1995
  • Binding: Paperback
  • No of Pages: 258
  • Series Title: 1735 Europaeische Hochschulschriften / European University Studie


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Die Endkonsolidierung Vollkonsolidierter Tochterunternehmen in Der Handelsrechtlichen Konzernrechnungslegung Unter Beruecksichtigung Der Konzeptionellen Grundlagen Und Der Generalnorm: (1735 Europaeische Hochschulschriften / European University Studie)
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Die Endkonsolidierung Vollkonsolidierter Tochterunternehmen in Der Handelsrechtlichen Konzernrechnungslegung Unter Beruecksichtigung Der Konzeptionellen Grundlagen Und Der Generalnorm: (1735 Europaeische Hochschulschriften / European University Studie)
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Die Endkonsolidierung Vollkonsolidierter Tochterunternehmen in Der Handelsrechtlichen Konzernrechnungslegung Unter Beruecksichtigung Der Konzeptionellen Grundlagen Und Der Generalnorm: (1735 Europaeische Hochschulschriften / European University Studie)

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