Financial Statements

Carsten Berkau

doi:10.24053/9783739880938-0

Financial Statements

International Accounting (IFRS)

Published 2020

No access

doi.org/10.24053/9783739880938-0
ISBN print: 978-3-7398-3093-3
ISBN online: 978-3-7398-8093-8
uvk, Konstanz/München uvk, Konstanz/München

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Zusammenfassung

This textbook covers the syllabus of Financial Accounting following IFRSs. The teaching approach is to explain financial statements and their items by more than 60 international case studies which include all relevant Bookkeeping entries and accounts. Furthermore, you can download more than 300 exam tasks and solutions online, accessable through QR codes in the text. The books help you to prepare for your Accounting exam at the university.

All chapters outline their learning objectives, provide an overview, explain the contents with referring to relevant IAS/IFRS-standards and their paragraphs, introduce case studies by a data sheet box and explain the Accounting work completely by Bookkeeping entries and accounts.

The text contains How-it-is-Done sections to give you short and precise guidance for your own calculations. Every chapter ends with a sumary, working definitions for newly introduced technical Accounting terms and test-questions with solutions for checking your comprehension.

Schlagworte

Accounting for Retailers Financial Statement Analysis Non-current Assets Business Combinations Current Assets Statement of Cash Flows Equity Statement of Profit Statement of Loss Other Comprehensive Income Statement of Changes in Equity Liabilities

Keywords

conventions balance sheet

Chapter Expand | CollapsePage
1–6 Titelei/Inhaltsverzeichnis 1–6
7–11 1. Conventions 7–11
12–33 2. Financial Statements based on HGB 12–33
34–57 3. Financial Statements based on IFRSs 34–57
58–79 4. Accounting for Retailers 58–79
80–98 5. Basics of Financial Statement Analysis 80–98
99–119 6. Formal Aspects of Financial Statements 99–119
120–176 7. Non-current Assets on the Balance Sheet 120–176
177–215 8. Business Combinations 177–215
216–249 9. Current Assets on the Balance Sheet 216–249
250–265 10. Statement of Cash Flows 250–265
266–280 11. Equity on the Balance Sheet 266–280
281–302 12. Statement of Profit or Loss and Other Comprehensive Income 281–302
303–312 13. Statement of Changes in Equity 303–312
313–342 14. Liabilities on the Balance Sheet 313–342
343–348 15. Abbreviations 343–348
349–352 16. Table of Figures 349–352
353–353 17. Links 353–353
354–355 18. Literature 354–355

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