haku: @author Egger, A. / yhteensä: 2
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| Tekijä: | Egger, A. |
| Otsikko: | Erfolgsrealisierung bei Beteiligungen - Wann findet das Ergebnis der Tochtergesellschaft in der Handelsbilanz der Muttergesellschaft seinen Niederschlag? |
| Lehti: | Journal für Betriebswirtschaft
1986 : VOL. 36:5, p. 206-216 |
| Asiasana: | SUBSIDIARY COMPANIES PROFIT AND LOSS ACCOUNTS |
| Kieli: | ger |
| Tiivistelmä: | The Austrian Balance Law is governed basically by the principle of the non-parity realization,i.e. profits may appear on the balance sheet after they had been realized,while losses should be shown when they occur. On the other hand,accounts have to correspond to a certain period of time. These two requirements may well conflict with each other. It is examined how earnings and losses are reflected in balances of both private and public companies,since the time of realization is not equally determined. Finally the 'special case' is discussed,i.e. how to draw a balance of participation. |
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