Der Konzern - Eine Einheit in jeder Hinsicht

Due to the increasing globalization of the world economy, there are more and more mergers of companies, which is leading to a growing importance of consolidated financial reporting. Derived from the unit theory, this book analyzes the concept of a corporate group. Starting from the individual financial statements of the companies that belong to the group, which often do not reflect the actual economic conditions of this interconnection, the consolidated financial statements are given an ever-increasing significance. In this context, it is very important that the consolidated financial statements are treated correctly and executed properly from a legal perspective. Since a comprehensive view of the group can reveal differences, and thus no information can be guaranteed about the economic viability of this company, the regulations of consolidated financial reporting are of great importance. This book is aimed at corporate groups and companies that are part of a group, as well as individuals working in accounting who deal with the regulations and principles of consolidated financial reporting.