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Konsolidierung eines umgekehrten Unternehmenserwerbs nach IFRS

Konsolidierung eines umgekehrten Unternehmenserwerbs nach IFRS

Katja Sachse

90,66 €
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Editorial:
Springer Nature B.V.
Año de edición:
2016
Materia
Inversiones y títulos valores
ISBN:
9783658147549
90,66 €
IVA incluido
Disponible

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Sobre IBD

Katja Sachse widmet sich einer detaillierten Darstellung und Analyse der Vorschriften, die umgekehrte Unternehmenserwerbe regeln. Sie entwickelt erstmalig Lösungen für bestehende Regelungslücken der Erst- und Folgekonsolidierung sowie Hinweise zur praktischen Umsetzung. Bei diesen besonderen Unternehmenszusammenschlüssen wird das rechtliche Tochterunternehmen als wirtschaftlicher Erwerber identifiziert. Für die korrekte Abbildung dieser im IFRS-Konzernabschluss sind besondere Konsolidierungsvorschriften notwendig, weshalb in IFRS 3.B20 ff. entsprechende Konsolidierungsregeln vorgegeben wurden.

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