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Vorbereitende Maßnahmen zur Aufstellung eines Konzernabschlusses bei Vollkonsolidierung

Vorbereitende Maßnahmen zur Aufstellung eines Konzernabschlusses bei Vollkonsolidierung

          
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About the Book

Inhaltsangabe: Zusammenfassung: Im Verlauf dieser Arbeit wurden die Maßnahmen zur Vorbereitung der Konzernabschlußerstellung dargelegt. Gleichzeitig wurden Handlungsalternativen bzw. Lösungsvorschläge unterbreitet, um es Konzernen zu ermöglichen, die allgemeinen Ausführungen dieser Arbeit auf ihre individuelle Situation zu beziehen und um Wege aufzuzeigen, auftretende Probleme zu lösen. Die Ergebnisse der einzelnen Teilbereiche bestätigen die Hauptaussage dieser Arbeit, auf die bereits in den einleitenden Bemerkungen und im weiteren Verlauf hingewiesen wurde. Ein Konzernabschluß kann nur aufgrund von wohldurchdachten vorbereitenden Maßnahmen ordnungsgemäß, termingerecht und rationell aufgestellt werden. Zum Abschluß der vorliegenden Arbeit soll diese Aussage aufgrund von Entwicklungstendenzen im Zusammenhang mit der Aufstellung des Konzernabschlusses als Ausblick betont werden. Dabei geht es zunächst darum, die zunehmende Bedeutung des Konzernabschlusses herauszustellen und Möglichkeiten aufzuzeigen, die gewonnenen Daten auch für andere Zwecke zu nutzen. Anschließend wird auf derzeitige Bemühungen hingewiesen, den Prozeß der Konzernabschlußerstellung weiterzuentwickeln und damit effizienter sowie aussagefähiger zu gestalten. Inhaltsverzeichnis: Inhaltsverzeichnis: InhaltsverzeichnisII AbbildungsverzeichnisIV AbkürzungsverzeichnisV A.Von der Pflicht zur Aufstellung eines Konzernabschlusses bis zum Summenabschluß1 B.Die Pflicht zur Aufstellung eines Konzernabschlusses9 1.Pflicht zur Aufstellung eines Konzernabschlusses9 1.1Grundsätzliche Pflicht zur Aufstellung eines Konzernabschlusses10 1.1.1Konzept der einheitlichen Leitung11 1.1.2Control-Konzept13 1.2Befreiung von der Pflicht zur Aufstellung eines Konzernabschlusses15 1.2.1Befreiende Konzernabschlüsse16 1.2.2Größenabhängige Befreiungen18 1.2.3Befreiung mangels einbeziehungspflichtiger Tochterunternehmen21 2.Abgrenzung des Konsolidierungskreises22 2.1Grundsätzliches Einbeziehungsgebot22 2.2Verbot


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Product Details
  • ISBN-13: 9783838603889
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3838603885
  • Publisher Date: 26 Aug 1997
  • Height: 210 mm
  • No of Pages: 148
  • Series Title: German
  • Weight: 199 gr


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