Konzernbilanzen

With the consolidated financial statements, the authors systematically guide the reader through the individual steps of the complex process of consolidated accounting. The regulations on group accounting in accordance with HGB and IFRS are clearly presented with numerous practical examples and illustrations. The fundamental concepts are analysed theoretically and discussed critically. Extensive bibliographical references also offer the reader a broad introduction to further literature study. The following new features are included in the 14th edition: - Consideration of the current publications of the DRSC on 'deferred taxes' (DRS 18) and on 'segment reporting' (DRS 28). - Consideration of Discussion Paper DP/2020/1 'Business Combinations - Disclosures, Goodwill and Impairment'. - Expansion of the content on goodwill impairment in accordance with HGB and IFRS. The consolidated financial statements are equally suitable for students as a textbook and for experienced practitioners as an indispensable reference work. The book - supports business studies with a focus on accounting - serves as a reference work for theory and practice - is a guide to the preparation of consolidated financial statements - supports preparation for the auditor's exam The consolidated financial statements are systematically and in terms of content coordinated with the work also published by IDW Verlag and the and the same team of authors.