Der Konzernabschluß: Die Bilanzierungspraxis Dt. Konzerne

Name: Der Konzernabschluß: Die Bilanzierungspraxis Dt. Konzerne
Brand: Gabler Verlag
SKU: 9783322961655
Price: 4119.0 INR
Availability: InStock

by Werner Schuhmann

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ISBN13: 9783322961655
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1962
Pages: 147
Original Price: EUR 56.07
Language: German
Edition: Softcover Repri
Item Weight: 245 grams
BISAC Subject(s): Economics / General

About The Book

Gestützt auf angelsächsische Vorbilder, hat die konsolidierte Konzern- bilanz seit den drei iger Jahren, und besonders nach dem Zweiten Weltkrieg, auch in Deutschland zunehmend an Bedeutung gewonnen. über das Wesen der Konzernbilanz - und somit auch über die Kon- solidierung - bestehen aber im Schrifttum und in der Praxis noch erhebliche Meinungsverschiedenheiten. Die vorliegende Arbeit versucht, zur Klärung dieser Streitfragen beizutragen. Sie beschränkt sich dabei auf solche Probleme, die für deutsche Verhältnisse relevant sind, und berücksichtigt insbesondere die Auffassung der Praxis, die sich in den veröffentlichten konsoli- dierten Abschlüssen und Geschäftsberichten deutscher Konzerne widerspiegel t. Wird - wie in dieser Schrift - der Konzern als einheitliches Unter- nehmen definiert, dann mu die Konzernbilanz die Bilanz dieser Wirtschaftseinheit sein, und aus dieser Eigenschaft auch das Kon- solidierungsverfahren abgeleitet werden. In der betriebswirtschaftlichen Literatur wurde - soweit sie dem Verfasser bekannt geworden ist - bisher die Meinung vertreten, der Gedanke der wirtschaftlichen Einheit des Konzerns habe sich in der Praxis nicht durchgesetzt und würde bei der Aufstellung von konsolidierten Abschlüssen nicht berücksichtigt. In dieser Arbeit konnte im Gegensatz dazu nachgewiesen werden, da die Mehrzahl der deutschen Konzerne die konsolidierte Rech- nung nicht lediglich als eine Spezialbilanz der Obergesellschaft, son- dern als Abschlu einer wirtschaftlichen Einheit betrachtet. Diese Auffassung wird vor allem deutlich bei der Behandlung zwischen- gesellschaftlicher Gewinne: in den meisten publizierten Konzern- abschlüssen sind die Zwischengewinne - zumindest aus dem Vor- ratsvermögen - eliminiert.

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