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Der Konzernabschluß

Der Konzernabschluß


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About the Book

Gestützt auf angelsächsische Vorbilder, hat die konsolidierte Konzern- bilanz seit den dreißiger Jahren, und besonders nach dem Zweiten Weltkrieg, auch in Deutschland zunehmend an Bedeutung gewonnen. über das Wesen der Konzernbilanz - und somit auch über die Kon- solidierung - bestehen aber im Schrifttum und in der Praxis noch erhebliche Meinungsverschiedenheiten. Die vorliegende Arbeit versucht, zur Klärung dieser Streitfragen beizutragen. Sie beschränkt sich dabei auf solche Probleme, die für deutsche Verhältnisse relevant sind, und berücksichtigt insbesondere die Auffassung der Praxis, die sich in den veröffentlichten konsoli- dierten Abschlüssen und Geschäftsberichten deutscher Konzerne widerspiegel t. Wird - wie in dieser Schrift - der Konzern als einheitliches Unter- nehmen definiert, dann muß die Konzernbilanz die Bilanz dieser Wirtschaftseinheit sein, und aus dieser Eigenschaft auch das Kon- solidierungsverfahren abgeleitet werden. In der betriebswirtschaftlichen Literatur wurde - soweit sie dem Verfasser bekannt geworden ist - bisher die Meinung vertreten, der Gedanke der wirtschaftlichen Einheit des Konzerns habe sich in der Praxis nicht durchgesetzt und würde bei der Aufstellung von konsolidierten Abschlüssen nicht berücksichtigt. In dieser Arbeit konnte im Gegensatz dazu nachgewiesen werden, daß die Mehrzahl der deutschen Konzerne die konsolidierte Rech- nung nicht lediglich als eine Spezialbilanz der Obergesellschaft, son- dern als Abschluß einer wirtschaftlichen Einheit betrachtet. Diese Auffassung wird vor allem deutlich bei der Behandlung zwischen- gesellschaftlicher Gewinne: in den meisten publizierten Konzern- abschlüssen sind die Zwischengewinne - zumindest aus dem Vor- ratsvermögen - eliminiert.


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Product Details
  • ISBN-13: 9783322961655
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 299 gr
  • ISBN-10: 3322961656
  • Publisher Date: 01 Jan 1962
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 147
  • Series Title: Betriebswirtschaftliche Beiträge
  • Sub Title: Die Bilanzierungspraxis Dt. Konzerne
  • Width: 170 mm


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