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| Author: | Riebell, C. |
| Title: | Die Konzernbilanzanalyse nach neuem Recht (The analysis of a concerns' year-end balance under the new regulations) |
| Journal: | Betriebswirtschaftliche Blätter
1990 : VOL. 39:5, p. 231- |
| Index terms: | ACCOUNTING LAW FEDERAL REPUBLIC OF GERMANY |
| Language: | ger |
| Abstract: | The article lists the new provisions in FRG relative to the presentation of a concern year-end balance, such as: inclusion of foreign subsidiaries and conversion of their data into one currency, the use of the purchase method in capital consolidation, the inclusion of joint ventures up to the concerns' share in their ownership, inclusion of associated firms by the socalled equity method, cancelling of transitory profits and latent taxes, inclusion of a concern supplement and report etc. |
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