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Carsten Berkau

Financial Statements

2020

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8. Business Combinations S. 177-215

„… Berkau: Financial Statements 5e 8-173 8. Business CombinationsWhat is in the Chapter? In this …” „… business combina-tions, like groups or joint ventures and their consolidations. A group is a set of …” „… basics of consolidations and know how to prepare financial state-ments for business combinations. You …”

Titelei/Inhaltsverzeichnis S. 1-6

„… 7. Non-current Assets on the Balance Sheet 7-116 8. Business Combinations 8-173 9. Current Assets on …”

5. Basics of Financial Statement Analysis S. 80-98

„… Limited business report and make yourself fa-miliar with Aviation. The Link 5.A takes you to COMAIR …” „… ): Defining Information Requirements The reason for financial statement analysis can be to start a business …” „… ., buying shares, or we check a competitor of our own business or we apply for a job in the company of …”

6. Formal Aspects of Financial Statements S. 99-119

„… future. The company must be able to continue its business if not stated otherwise. If the manage-ment of …” „… the reporting company does not intend or cannot continue its busi-ness or sees significant …” „… pay-off amounts for liabili-ties. However, offsetting notes paya-bles and receivables for a business …”

doi.org/10.24053/9783739880938-0

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Carsten Berkau

Financial Statements

2021

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8 Business Combinations S. 198-246

„… Berkau: Financial Statements 6e 8-198 8 Business Combinations 8.1 What is in the Chapter? In …” „… business combina-tions, like groups or joint ventures, and their consolidations. A group is a set of …” „… consolidations and know how to prepare financial state-ments for business combinations. You know and understand …”

Titelei/Inhaltsverzeichnis S. 1-12

„… ........................................................................................................ 7-197 Berkau: Financial Statements 6e 1-9 8 Business Combinations …” „… ....................................................................................... 1-161.25 Legal Forms of a Business …”

13 Statement of Changes in Equity S. 341-350

„… reported by the statement of changes in equity and can determine how various business activities change the …” „… disposal is not linked to BELMONT Ltd.'s ordinary business, therefore, it is regarded as a gain. How-ever …” „… ) postponement of the decision with carrying forward the profit. Combina-tions of the options are possible. To be …”

6 Formal Financial Statement Requirements S. 109-130

„… able to continue its business if not stated otherwise. If the management of the reporting company does …” „… not in-tend or cannot continue its business or sees significant uncertainties to do so, it must …” „… for a business partner is not accepted under the above-mentioned standard.40 How-ever, it is common to …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Financial Statements

2019

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8. Business Combinations S. 164-202

„… Berkau: Financial Statements 4e 8-164 8. Business Combinations Learning Objectives: In this …” „… financial statements as well as about the presentation of financial statements for business combinations …” „… Associates and Joint ventures, IFRS 3: Business Combinations, IFRS 10: Consolidated Financial Statements …”

5. Basics of Financial Statement Analysis S. 73-91

„… occasions, e.g., for business combinations, liquidation etc. However, in this text book, we only refer to …” „… statements. Take the Comair Limited business report and make yourself familiar with the aviation industry …” „… analysis can be to start a business relationship with the company, e.g., as a supplier or as a customer …”

Titelei/Inhaltsverzeichnis S. 1-3

„… . Non-current Assets on the Balance Sheet 7-112 8. Business Combinations 8-164 9. Current Assets on the …”

6. Formal Aspects of Financial Statements S. 92-111

„… company has to be able to continue its business if not stated otherwise. If the management of the …” „… reporting company does not intend or cannot continue its business or sees significant uncertainties to …” „… continue its business operations, it has to disclose these circumstances and may prepare financial …”

14. Liabilities on the Balance Sheet S. 296-322

„… transaction refers to normal business transaction, whereas, e.g., a liquidation is not considered being …” „… loss or through other comprehensive income – depending on its business concept. The fluctuation …” „… per default. IFRS 9.4.2.1 lists exceptions. IFRS 9.4.2.2 in combination with IFRS 9.4.3.5 allows a …”

doi.org/10.24053/9783739880143

Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Series: BeckLex

Volume 2021

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Seite 331 – 335 S. 331-335

„… (STANDARD: IFRS 3) Business combinationsIFRS 3: Die Zielsetzung dieses IFRS ist es, die Relevanz …” „… business combinations.Unternehmer:in businessperson; entrepreneur.Unternehmergesellschaft, UG …” „… ; ~zentrale headquarters n/pl.Unternehmenszusammenschluss IFRS 3 business combinationIFRS 3: Eine Transaktion …”

Seite 186 – 190 S. 186-190

„… wurden intangible assets acquired in business combinations.immaterielle Vermögenswerte, die unter der …” „… the course of a business combination.immaterielle Vermögensgegenstände, die im Rahmen eines …” „… Unternehmenserwerbs zugegangen sind intangible assets that were acquired in the course of a business …”

Seite 429 – 433 S. 429-433

„… ~ ~ Betriebsvermö-gensminderungen.business combination IFRS 3 Unternehmenszu-sammenschlussIFRS 3: A transaction or other event in which an …” „… “mergers of equals” are also business combinations as that term is used in this IFRS.B35business …” „… combination, acquisition through ~ ~ Erwerb durch Unternehmenszusammenschluss.business combination, entity …”

IV. Übersicht über die derzeit geltenden, durch die EU-Kommission übernommenen International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) S. 754-756

„… combinationsIFRS 4 Insurance contractsIFRS 5 Non-current assets held for sale and discontinued operationsIFRS 6 …” „… First-time Adoption of International Financial Reporting StandardsIFRS 2 Share-based paymentIFRS 3 Business …”

Seite 381 – 385 S. 381-385

„… durch Unternehmens-zusammenschlüsse additions other than through business combinations.Zugänge | aus …” „… quantitative data (about).Zusammenfassung aggregation; combination; summary.Zusammenfassung, Kriterien für die …” „… ; ~ von Verträgen combination of contracts.Zusammenfassungs- und Gliederungsprozess process of aggregation …”

Seite 444 – 448 S. 444-448

„… , business ~ IFRS 3 Unternehmens-zusammenschluss445combination commitmentsIFRS 3: A transaction or other …” „… as “true mergers” or “mergers of equals” are also business combinations as that term is used in this …” „… Erfüllungsgeschäft.closure Stilllegung.closure, plant ~ Betriebsstilllegung.closure | of business locations Stilllegung von …”

Seite 634 – 638 S. 634-638

„… accounting for business combinations and nullified the related guidance.P42i I. The pooling-of-interests …” „… method (called uniting of interests in IAS 22) is prohibited. Effective for business combinations …” „… accounting for business combinations (BCs) and that the pooling of interests is no longer permitted.P43 …”

Seite 564 – 568 S. 564-568

„… are transferred to the group in the course of a business combination HGB immaterielle …” „… course of a business combination immaterielle Vermögensgegenstände, die im Rahmen eines …” „… Versiche-rungsverbindlichkeiten; non-life ~ business Nichtlebensversicherungsgeschäft; property and casualty ~ Vers …”

Seite 394 – 398 S. 394-398

„… businesses that the acquirer obtains control of in a business combination.A33acquiree, accounting …” „… im Zeitablauf; ~ through business combination Erwerb durch Unternehmenszusammenschluss.acquisition …” „… (business combinations) Erwerbsmethode; ~ ~ Anschaffungswertprinzip.acquisition | of assets IAS/IFRS Erwerb …”

Seite 16 – 20 S. 16-20

„… through business combinations.andere Gesellschafter DRS/GAS 19, 23 non-controlling interest shareholders …” „… Geschäfts-verlaufs presentation of business development and analysis; nach Posten gegliederte ~ des sonstigen …”

Seite 221 – 225 S. 221-225

„… Unternehmenszusammenschlüsse deferred taxes relating to business combinations.latente Steuersalden deferred tax …” „… post-employment life insurance.Lebensversicherungsgeschäft Vers. life insurance business …”

Seite 326 – 330 S. 326-330

„… a business combination.Unternehmenserwerb, umgekehrter ~ IFRS 3 reverse …” „… were acquired in the course of a business combination.Unternehmenserwerbe im Konzernabschluss (STANDARD …” „… sublease payments.Unternehmen (allg. Unternehmen, Geschäft, Betrieb) business; (bes. (Kapital-)Gesellschaft …”

Seite 539 – 543 S. 539-543

„… arising from other assets acquired in a business combination that are not individually identified and …” „… business combination bei einem Unternehmenszusammenschluss erworbener Geschäfts- oder Firmenwert …” „… Umsetzung der Aktionärsrechterichtlinie (ARUG).German Act on Control and Transparency in Business (Abk …”

Seite 399 – 403 S. 399-403

„… Erwerb; ~ other than through business combinations andere Zugänge als durch Unternehmenszusammenschlüsse …” „… business combinations Berichtigung in Bezug auf Unternehmens-zusammenschlüsse; ~ to carrying amounts …” „… , Maßnahmen.activities, administrative ~ Verwaltungsaktivitäten; business ~ Tätigkeiten eines Unternehmens, geschäftliche …”

Seite 604 – 608 S. 604-608

„… (business combinations) Erwerbsmethode; Anschaffungswertprinzip; additive ~ additive Methode; amortisation …” „… measure the fair value of tangible assets that are used in combination with other assets or with other …” „… components of operating cash receipts and payments.M36method, discounted cash flow ~ (business valuation …”

Seite 56 – 60 S. 56-60

„… adjustment related to business combinations; erfahrungsbedingte ~en experience adjustments; Risiko~ risk …” „… ~ post-combination period; Beginn der ~ start of reporting period; beginning of the period; Buchwert zu Beginn und am …”

Seite 684 – 688 S. 684-688

„… ; DRS/GAS 28 anzugebendes SegmentA business segment or a combination of business segments which meets one of …” „… technique DRS/GAS 20 Risikobegrenzungsmaßnahme; ~ of default on insurance business receivables Vers. Risiken …” „… Investmentanteilen des Anlagevermögens; trade ~ of a business Unternehmensverkauf (Trade Sale).sale | commitment …”

Seite 151 – 155 S. 151-155

„… ~ investment business; Kommissions~ consignment arrangement; Pensions~ sale and repurchase transaction; repo …” „… transaction; Rückversicherungs~ reinsurance business; saisonales ~ seasonality of the business; 155Geschäfte …” „… GeschäftsbereicheSicherungs~ hedging transaction; Swap~ swap contract; Tages~ day-to-day operations; day-to-day business …”

Seite 559 – 563 S. 559-563

„… unvollständig ist; ~ ~ for business combination erstmalige Bilanzierung des Unternehmenszusammenschlusses …” „… approach (business valuation method) Ertragswertverfahren, Ertragswertmethode.income capitalisation value …” „… comparing cash flow streams of an entity or the business holding the asset under review with what the cash …”

Seite 729 – 733 S. 729-733

„… combination, depending on business needs.V17valuer Gutachter:in.valuer, independent ~ unabhängige:r …” „… Nettoveräußerungswerti Net realisable value is the estimated selling price in the ordinary course of business less the …” „… and from its disposal at the end of its useful life. (IFRS 5)V15value | of business acquired Wert …”

Seite 311 – 315 S. 311-315

„… business combination achieved in stages.Summe aggregate; aggregate amount; total; total amount.Summe Aktiva …” „… date.Tagesgeschäft day-to-day business; day-to-day operations.Tagesgeschäft, außerhalb des regulären ~s outside …” „… normal day-to-day business operations.Tagesordnung für die Hauptversammlung agenda for the annual general …”

Seite 489 – 493 S. 489-493

„… group includes goodwill acquired in a business combination if the group is a cash-generating unit to …” „… ) represents a separate major line of business or geographical area of operations; (b) is part of a single …” „… coordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is …”

Seite 356 – 360 S. 356-360

„… policy benefits; Kapital anlagegeschäft von ~ Vers. insurance undertakings’ investment business …” „… ; Beherrschungs~ control agreement; Beratungs~ consulting contract; Betriebspacht~ agreement to lease a business …” „… ; Betriebsüber-lassungs~ agreement to transfer a business; Dienst~ contract for services; Einkaufs~ purchasing agreement …”

Seite 126 – 130 S. 126-130

„… purchase.Erwerbe: Erwerb durch Unternehmenszu-sammenschluss acquisition through business combination.erwerben buy …” „… requirements; ~ des Geschäftsbetriebs business expansion; ~ von Absatzmärkten expanding sales markets.Erwerb …” „… acquisition; Unternehmens~ DRS 18, 23 business acquisition.Erwerb, Kosten des ~s costs of purchase; Zugänge …”

Seite 479 – 483 S. 479-483

„… directly in equity DRS/GAS 18 ergebnisneutral gebildete latente Steuern; ~ ~ relating to business …” „… combinations latente Steuern in Bezug auf Unternehmenszusammenschlüsse; ~ ~ relating to consolidation …” „… English!](c) write-down (v/n) A write-down occurs when a business reduces the carrying amount of an asset …”

Seite 699 – 703 S. 699-703

„… Vertragsphase.stages, business combination achieved in ~ sukzessiver Unternehmenszusammenschluss.stakeholder …” „… Anlage-bedingungen.special | business expenses StR Sonderbetriebs-ausgaben; ~ business income StR Sonderbe-triebseinnahmen …” „… review of the development and performance of the business and the position of the group, together with a …”

Seite 524 – 528 S. 524-528

„… ”)) ErtragslageExpression reflecting business performance in the form of accounting profit – income less expenses, i.e. net …” „… Finanz-risikomanagement für biologische Vermögenswerte.financial services (business) Finanzdienst-leistungen.financial …” „… Beträge; annual ~ ~ Jahresabschluss, AbschlussI. HGB:Section 242 (1) When commencing business and at the …”

Seite 131 – 135 S. 131-135

„… business combinations during period; Erläuterung der finanziellen Auswirkungen explanation of financial …” „… period financial data.Finanzdienstleistungen financial services (business …”

Seite 469 – 473 S. 469-473

„… from property held sale in ordinary course of business Kriterien, nach denen zwischen als …” „… ) UmlaufvermögenAssets that are not intended to serve business operations in the long term and are not required to be …” „… replacement cost method is used to measure the fair value of tangible assets that are used in combination with …”

Seite 499 – 503 S. 499-503

„… gewinnorientiertes Unternehmen.entity | acquired in a business combination DRS 18, 23 Unternehmenserwerb; ~ applying …” „… ; DRS/GAS 19 UnternehmenBusiness undertakings domiciled in Germany or abroad that pursue commercial or …” „… its investor(s) that its business purpose is to invest funds solely for returns from capital …”

Seite 669 – 673 S. 669-673

„… berichtspflichtiges Segment; ~ ~ DRS/GAS 28 anzugebendes SegmentA business segment or a combination of business …”

Seite 459 – 463 S. 459-463

„… Vertrags-verlängerung; ~ renewal option Vertragsverlän-gerungsoption; ~ revenue Auftragserlöse.contracts, combination of …” „… unterliegen; cash flows used in obtaining ~ of subsidiaries or other businesses Cashflows aus der Übernahme …”

Seite 519 – 523 S. 519-523

„… ; ~ ~ of business combinations during period finanzielle Auswirkungen von Unternehmenszusammenschlüssen …”

Quellenangaben Englisch-Deutsch S. 787-810

„… Accounting for Business Combinations; November 2020; p. 293 P43 I. Deloitte IAS-Plus …” „… ; https://ec.europa.eu/ info/business …” „… https://ec.europa.eu/info/business-economyeuro/company-reporting-and-auditing/companyreporting/financial-reporting_en I7 https://www.icas.com/landing/sustainability …”

doi.org/10.15358/9783800663064

Norbert Berthold, Michael Lingenfelder - WiSt - Wirtschaftswissenschaftliches Studium

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WiSt - Wirtschaftswissenschaftliches Studium

Browse Volumes: WiSt - Wirtschaftswissenschaftliches Studium

WIST Volume 43 (2014) Issue 10 ISSN Online: 0340-1650

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Guido Ellert, Guido Schafmeister, Claas Christian Germelmann, David Wawrzinek Die Empiric Research Map als Navigationshilfe im Forschungsprozess S. 516-522

„… . LongitudinalStudy4. CombinationRESEARCH ACTIONRESEARCHWORLDScientificPaperBusinessWORLD 4. FINDINGS & EMPLOYEE 5 …” „… complexity keyword ranking (JEL), combinationsSOURCESQuality CheckDate of publication,Journal …” „… entscheiden, in: Harvard BusinessManager, Vol. 35 (2013), S. 44–54.Sargut, G., R. Gunther McGrath, Mit …”

doi.org/10.15358/0340-1650_2014_10

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