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HGB direkt (6/Feb. 2018): DRSC veröffentlicht E-DRS 35 „Anteilmäßige Konsolidierung“

Der HGB-Fachausschuss des DRSC hat am 12.2.2018 E-DRS 35 „Anteilmäßige Konsolidierung“ veröffentlicht, der nach seiner Finalisierung und der Bekanntmachung durch das BMJV, den bisherigen DRS 9 „Bilanzierung von Anteilen an Gemeinschaftsunternehmen im Konzernabschluss“ ersetzen soll.

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