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Sukzessiver Erwerb nach HGB und IFRS

Sukzessiver Erwerb nach HGB und IFRS

          
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About the Book

In der Praxis der Unternehmensakquisitionen werden Beteiligungen an Unternehmen oftmals in mehreren Teilschritten erworben. Die Regelungen des sogenannten sukzessiven Erwerbs waren in der Vergangenheit sowohl im nationalen Handelsrecht als auch in der internationalen Konzernrechnungslegung nach IFRS bedeutenden Änderungen unterworfen. Ein Ziel dieses Buches besteht darin, die derzeit gültigen Regelungen sowie die bilanzielle Abbildung eines sukzessiven Erwerbs sowohl bei einem Wechsel zur Vollkonsolidierung als auch zur Equity-Methode nach HGB und IFRS darzustellen. Zudem soll gezeigt werden, wie Hinzuerwerbe von nicht beherrschenden Anteilen an bereits vollkonsolidierten Unternehmen nach HFB und IFRS behandelt werden. Des Weiteren erfolgt die Einordnung der Regelungen des sukzessiven Erwerbs im engeren sowie im weiteren Sinne in die Konzernabschlusstheorien. Zuletzt wird gezeigt, inwieweit die genannten Problemstellungen einen Praxisbezug aufweisen. Hierbei wird anhand einer empirischen Analyse der Bestandteil der sukzessiven Erwerbe an der Gesamtheit der Unternehmenserwerbe untersucht, da hinsichtlich dieses Sachverhalts in der Fachliteratur keine Analysen vorliegen.
About the Author: Andreas Thunich, M. Sc., wurde 1986 in Malsch geboren. Er studierte Wirtschaftswissenschaften an der Universität Hohenheim und der San Diego State University mit den Fachrichtungen Accounting, Unternehmensbewertung, Controlling sowie Steuerlehre und schloss sein Studium 2013 erfolgreich mit dem akademischen Grad Master of Science ab. Bereits während des Studiums sammelte er umfangreiche praktische Erfahrungen in zwei international tätigen Wirtschaftsprüfungsgesellschaften. Derzeit arbeitet er als Unternehmensberater im Bereich Finance Consulting und berät Unternehmen in den Bereichen Accounting (z.B. IAS/IFRS-Conversion und Support) sowie bei Prozessen (Optimierung Rechnungswesen, Controlling, Planung).


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Product Details
  • ISBN-13: 9783959347723
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3959347723
  • Publisher Date: 17 Sep 2015
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Weight: 122 gr


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