Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelor’s level. Additional materials and case studies for a master’s course are available online.
Financial Statements is based on more than 20 years’ experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs.
All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.
- page 1–3 Titelei/Inhaltsverzeichnis
- page 4–10 1. Conventions
- page 11–29 2. Financial Statements based on HGB
- page 30–52 3. Financial Statements based on IFRSs
- page 53–72 4. Accounting for Retailers
- page 73–91 5. Basics of Financial Statement Analysis
- page 92–111 6. Formal Aspects of Financial Statements
- page 112–163 7. Non-current Assets on the Balance Sheet
- page 164–202 8. Business Combinations
- page 203–234 9. Current Assets on the Balance Sheet
- page 235–252 10. Statement of Cash Flows
- page 253–264 11. Equity on the Balance Sheet
- page 265–285 12. Statement of Profit or Loss and Other Comprehensive Income
- page 286–295 13. Statement of Changes in Equity
- page 296–322 14. Liabilities on the Balance Sheet
- page 323–328 15. Abbreviations
- page 329–332 16. Table of Figures
- page 333–333 17. Links
- page 334– 18. Literature