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Darlegung der Equity-Methode by Puglisi, Agatino

Darlegung der Equity-Methode

by Agatino Puglisi
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Book cover type: Paperback
  • ISBN13: 9783346051790
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: GBP 20.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 41 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Frankfurt früher Fachhochschule, Sprache: Deutsch, Abstract: Während der Einzelabschluss nach HGB unter anderem dem Zweck der Feststellung des Jahresergebnisses und des Leitmotives des Gläubigerschutzes dient, gilt die Informationsvermittlung des Konzernabschlusses als wesentliches Ziel. So basiert die Steuerbilanz auf den Einzelabschlüssen nach HGB und nicht auf dem Konzernabschluss. Neben der Vollkonsolidierung, Quotenkonsolidierung und der einfachen Behandlung von Beteiligungen als Anlagevermögen stellt die Equity-Methode ein besonderes System der Beteiligungsbewertung mit bestimmten Konsolidierungsschritten dar. Ausschlaggebend für die Einbeziehung eines (Tochter-)Unternehmens ist die jeweilige Intensität des Einflusses des Mutterunternehmens auf das (Tochter-)Unternehmen.

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