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HGB direkt (3/März 2015): E-DRS 30: Kapitalkonsolidierung

Mit E-DRS 30 sollen zahlreiche Anwendungsfragen der Erst-, Folge-, Ent- und Übergangskonsolidierung bei der Anwendung der §§ 301, 307 und 309 HGB beantwortet und damit ein Beitrag zur Fortentwicklung der handelsrechtlichen Grundsätze ordnungsmäßiger Konzernrechnungslegung geleistet werden.

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