By Katja Sachse

ISBN-10: 3658147547

ISBN-13: 9783658147549

Katja Sachse widmet sich einer detaillierten Darstellung und examine 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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Konsolidierung eines umgekehrten Unternehmenserwerbs nach IFRS: Erstkonsolidierung und Änderung bestehender Beherrschungs- und Beteiligungsverhältnisse ... zur Betriebswirtschaft) (German Edition) by Katja Sachse


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