Bilanzierung konsolidierungskreisüberschreitender Spaltungen nach IFRS

The aim of this dissertation was to work out how selected demergers should be recognised in accordance with the currently applicable IFRS. To this end, it comprehensively analyses how IFRS applies to demerged spin-offs of all three types of the German Transformation Act (UmwG) and what solutions can be found for existing regulatory gaps in this regard.

In doing so, it analyses all three types of demergers defined under the UmwG equally. Furthermore, it should be emphasised that through their depiction in the individual financial statements of the transferring legal entity, those of an acquiring legal entity and those of its shareholders, not only were the individual financial statements of all parties involved comprehensively analysed under IFRS and fundamentally outlined under HGB, but their depiction in IFRS-consolidated financial statements was also examined.