pooling interest method co to jest
ABAP definicja pooling-of-interest method. Co znaczy consolidation method that is used when the.
Znaczenie pooling interest method definicja.

Czy przydatne?

Definicja pooling-of-interest method

Co znaczy POOLING-OF-INTEREST METHOD:

The pooling of interest is a consolidation method that is used when the parent's influence in the subsidiary is even greater than that in the purchase method of consolidation.

For example, the German commercial code HGB requires this method when the investment share lies between 90% and 100% and the purchase was made by exchanging stock.

The pooling-of-interest method does not deviate from the purchase method when it is employed for the elimination of intercompany payables and receivables, revenue and expense, and profit and loss.

The consolidation of investments considers only common stock as being relevant to consolidation.

The differential that is incurred during the elimination of the investment is always cleared against the retained earnings appropriations without affecting earnings.

In the Consolidation system, the pooling-of-interest method is implemented by setting special parameters in the purchase method.

SAP przykład użycia POOLING-OF-INTEREST-METHOD pomoc. Jak działa pooling-of-interest-method kod programu ABAP. Wykorzystanie kodu Pooling-Of-Interest-Method w programie funtion module SE37. Obsługa funkcji pooling-of-interest-method w klasie.

Słownik i definicje SAPa na P.

  • Dodano:
  • Autor: