Suche einschränken

Ergebnisse (156)

Sortierung:

Alle Alles auswählen

Seite 1

Kein Zugriff

Auswählen

Carsten Berkau

Financial Statements

2019

Treffer in den folgenden Teilen:

10. Statement of Cash Flows S. 235-252

„… Berkau: Financial Statements 4e 10-235 10. Statement of Cash Flows Learning Objectives: A …” „… statement of cash flows is required by IAS 1.10 as part of a full set of financial statements. Users of …” „… balance sheet together with the statement of cash flows. We strive to predict future liquidity and cash …”

6. Formal Aspects of Financial Statements S. 92-111

„… , a statement of cash flows and the notes. The notes are required in order to disclose applied …” „… accounting. See IAS 1.27 and F.OB17. In contrast to the statement of cash flows, the income statements …” „… other comprehensive income. (3) Statement of changes in equity. (4) Statement of cash flows. (5 …”

3. Financial Statements based on IFRSs S. 30-52

„… income, a statement of changes in equity and a statement of cash flows. Notes will be covered later …” „… income, a statement of cash flows and a statement of changes in equity. Additionally, notes are required …” „… Metered Taxi Service Ltd.'s STATEMENT of CASH FLOWS for the period ended 31.12.20X1 Figure 3.9: KMTS …”

5. Basics of Financial Statement Analysis S. 73-91

„… position, financial performance and cash flows of the company we should start with the analysis of the …” „… position, financial performance and the cash flows of an entity that is useful for a wide range of users …” „… Berkau: Financial Statements 4e 5-73 5. Basics of Financial Statement Analysis Learning …”

8. Business Combinations S. 164-202

„… financial position, a statement of profit or loss and other comprehensive income, a statement of cash flows …” „… ) A full set of financial statement includes a statement of cash flows, too. Below, we discuss the …” „… statement of cash flows. We assume that all activities are on cash – depreciation exempted. We prepare …”

15. Abbreviations S. 323-328

„… Statement of Cash Flows SCI Statement of Comprehensive Income SEC Security Account SEC Security Exchange …” „… Flow c/f carried forward (Profit) CFO Chief Financial Officer, Accountant CFS Statement of Cash …” „… Balance carried down Berkau: Financial Statements 4e 15-324 c1d Balance carried down in 20X1 CF Cash …”

16. Table of Figures S. 329-332

„… statement of changes in equity (20X6) 6-104 Figure 6.7: BATHURST Ltd.’s statement of cash flows (20X6 …” „… (20X8) 10-238 Figure 10.3: EIMKE Ltd.’s statement of cash flows (20X8) 10-239 Figure 10.4: EIMKE …” „… ) 3-41 Figure 3.9: KMTS Ltd.’s cash flow statement (20X1) 3-42 Figure 3.10: KMTS Ltd.’s statement of …”

2. Financial Statements based on HGB S. 11-29

„… appendix and a business report. A set of financial statements can include a statement of cash flows, too …” „… market value or present values of future free cash flows. In Germany, limited companies as well as …” „… , and in case of participation on the capital market and no group membership a cash flow statement …”

7. Non-current Assets on the Balance Sheet S. 112-163

„… value in use, which is the discounted cash flows resulting of the deployment of an asset. We do not …” „… the disposal of assets. You get to know special assets to be disclosed on the statement of …” „… valuation of assets depend thereon. F.4.8 defines a future economic benefit as the contribution to cash …”

4. Accounting for Retailers S. 53-72

„… cash flows and its statement of changes in equity. However, you can download the two statements by …” „… chapter (4) is an introduction to Bookkeeping and the preparation of financial statements for …” „… gives you a short revision of Bookkeeping techniques and the preparation of financial statements for …”

Titelei/Inhaltsverzeichnis S. 1-3

„… Balance Sheet 9-203 10. Statement of Cash Flows 10-235 11. Equity on the Balance Sheet 11-253 12 …” „… . Basics of Financial Statement Analysis 5-73 6. Formal Aspects of Financial Statements 6-92 7 …” „… . Statement of Profit or Loss and Other Comprehensive Income 12-265 13. Statement of Changes in Equity 13-286 …”

9. Current Assets on the Balance Sheet S. 203-234

„… . (4) Prepaid expenses. (5) Cash/bank. Berkau: Financial Statements 4e 9-204 Ad (1 …” „… selling costs. Commonly, we can say it Berkau: Financial Statements 4e 9-205 is the fair value of …” „… : Financial Statements 4e 9-207 price of 2,000.00 ZAR/u. The total amount of lamps sold is again: 400 …”

doi.org/10.24053/9783739880143

Kein Zugriff

Auswählen

Carsten Berkau

Financial Statements

2021

Treffer in den folgenden Teilen:

10 Statement of Cash Flows S. 284-301

„… Berkau: Financial Statements 6e 10-284 10 Statement of Cash Flows 10.1 What is in the Chapter …” „… for a full statement of cash flows and the reconciliation method for the calculation of cash flows …” „… taxes with cash flows from operations in detail. 10.3 Cash Flow Statement Obligation A statement of …”

6 Formal Financial Statement Requirements S. 109-130

„… FLOWSfor the period ended 31.12.20X6 Figure 46: BATHURST Ltd.’s statement of cash flows (20X6) The …” „… comprehensive income, a statement of changes in equity, a statement of cash flows and the notes. The notes are …” „… Accounting. See IAS 1.27 and F OB17. In contrast to the statement of cash flows, the income statement follows …”

3 Financial Statements based on IFRSs S. 42-66

„… statement of changes in equity and a statement of cash flows. Notes will be covered later, in chapter (6 …” „… state-ment), a statement of cash flows and a statement of changes in equity. Addi-tionally, notes are …” „… statement of cash flows, a statement of changes in equity and the notes. We discussed the case study …”

5 Basics of Financial Statement Analysis S. 89-108

„… and cash flows of the company, we should start with the analysis of the financial statements. In …” „… thereof is repet-itive and how much is extraordinary. The statement of cash flows shows the total cash …” „… , Marketing, con-sultancy etc. As a result of low cash in-flows, the company has accepted unfa-vourable loan …”

15 Abbreviations S. 383-389

„… , Accountant CFS Statement of Cash Flows CIPC Companies and Interlectual Property Commission, SA CGG Council …” „… Statement of Changes in Equity SCF Statement of Cash Flows SCI Statement of Comprehensive Income SEC …” „… of Goods Sold CPN Coupon CR Credit Recorded, Credit Entry C/S Case Study CSH Cash D Debit /d per …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Changes in Equity – BATHURST Ltd. ............................. 6-123 6.9 Statement of Cash Flows …” „… ........................................................................................................ 9-283 10 Statement of Cash Flows .............................................................. 10-284 …” „… ........................................................ 10-290 10.7 Reconciliation of Profits with Operating Cash Flows ........................... 10-290 10.8 …”

8 Business Combinations S. 198-246

„… fi-nancial statements, the assets, liabili-ties, equity, income, expenses and cash flows of the parents and …” „… of cash flows, a statement of changes in equity and the notes. IAS 1.10 applies for group statements …” „… statement of cash flows for the Berkau: Financial Statements 6e 8-221 group based on the reconciliation …”

1 Conventions S. 14-19

„… ap-plicable to calculate the item cash/bank on the balance sheet is part of our Accounting work. 1.4 …” „… Statements. It intro-duces you to Bookkeeping and major Accounting concepts without consid-eration of …” „… , e.g., a Bookkeeping entry for the acquisition of a motor vehicle: Berkau: Financial Statements 6e …”

16 Table of Figures S. 390-393

„… Ltd.’s statement of changes in equity (20X6) 6-123 Figure 46: BATHURST Ltd.’s statement of cash flows (20 …” „… : EIMKE Ltd.’s statement of cash flows (20X8) 10-288 Figure 125: EIMKE Ltd.’s accounts (20X8) 10-290 …” „… Berkau: Financial Statements 6e 16-390 16 Table of Figures Figure 1: Accounts 1.17 Figure 2 …”

2 Financial Statements based on HGB S. 20-41

„… statement of cash flows, as well. Handelsgesetzbuch HGB: German law for retailers and limited companies …” „… are based on their fair market value or pre-sent values of future free cash flows.2 In Germany …” „… and in case of partici-pation on the capital market and group membership a cash flow statement. 3. … a …”

4 Accounting for Retailers S. 67-88

„… Ltd.’s income statement We do not discuss RYNEVELD Ltd.’s statement of cash flows and its statement of …” „… Figure 27. It has the format of an income statement and is very similar to Berkau: Financial Statements 6 …” „… (53)Deferred taxesEarnings after taxes (EAT) 123 Demann GmbHOrder's STATEMENT of PROFIT & LOSS and …”

7 Non-current Assets on the Balance Sheet S. 131-197

„… value) and its value in use, which is the total of discounted cash flows resulting from its deployment …” „… future economic benefit as the potential to contribute to the flow of cash or its equivalents into a …” „… , administration or on its converti-bility to cash in case of a disposal. The reporting company must control its …”

9 Current Assets on the Balance Sheet S. 247-283

„… held for the receipt of contractual cash flows are valued at amortised costs along IFRS 9.4.1.2. The …” „… liquid as cash and convertible to known Berkau: Financial Statements 6e 9-280 amounts of cash fall …” „… operating cycle of most probably 12 months, merchan-dise goods, or cash/bank. All other items are classified …”

doi.org/10.24053/9783739881829-0

Kein Zugriff

Auswählen

Carsten Berkau

Financial Statements

2020

Treffer in den folgenden Teilen:

10. Statement of Cash Flows S. 250-265

„… Berkau: Financial Statements 5e 10-246 10. Statement of Cash FlowsWhat is in the Chapter? This …” „… familiarised with the reg-ulations about cash flow statements in IAS 7. A statement of cash flows57 is required …” „… the balance sheet together with the statement of cash flows. They strive to predict future li-quidity …”

6. Formal Aspects of Financial Statements S. 99-119

„… comprehensive income, a statement of changes in equity, a statement of cash flows and the notes. The notes are …” „… 1.27 and F OB17. In contrast to the statement of cash flows, the income statement follows the accrual …” „… . (4) Statement of cash flows. (5) Notes. Ad (1): Statement of Financial Position The statement of …”

3. Financial Statements based on IFRSs S. 34-57

„… of changes in equity and a statement of cash flows. Notes will be covered later, in chapter (6 …” „… or loss and other comprehensive in-come, a statement of cash flows and a statement of changes in …” „… payments for their acquisi-tions. To analyse details of cash flows, a cash flow statement must be pre-pared …”

5. Basics of Financial Statement Analysis S. 80-98

„… perfor-mance and how much thereof is repet-itive and how much is extraordinary. The statement of cash flows …” „… outflows for materials, Marketing, con-sultancy etc. As a result of low cash in-flows, the company accepted …” „… fairly the financial position, finan-cial performance and cash flows of the company we should start with …”

15. Abbreviations S. 343-348

„… Financial Officer, Accountant CFS Statement of Cash Flows CGG Council Cooperation for the Arab states in the …” „… CapitalSCE Statement of Changes in Equity SCF Statement of Cash Flows SCI Statement of Comprehensive …” „… Statements 5e 15-340 c1d Balance carried down in 20X1 CF Cash Flow c/f carried forward (Profit) CFO Chief …”

8. Business Combinations S. 177-215

„… consolidated fi-nancial statements, the assets, liabili-ties, equity, income, expenses and cash flows of the …” „… statement of profit or loss and other comprehensive income, a statement of cash flows, a statement of …” „… statement of cash flows for the group based on the reconciliation method as explained in detail in chapter …”

1. Conventions S. 7-11

„… calculate the item cash/bank on the balance sheet is part of our Accounting work. Alphabetic Order: For all …” „… .......................... 4,000.00 EUR CR Cash/Bank .................... 24,000.00 EUR Berkau: Financial Statements 5e 1-4 The …” „… cash flows, even as IAS 7.33 allows their recognition as operating as well as fi-nancing cash flows …”

16. Table of Figures S. 349-352

„… changes in equity (20X6) 6-108 Figure 6.7: BATHURST Ltd.’s statement of cash flows (20X6) 6-108 Figure 6.8 …” „… Figure 10.2: EIMKE Ltd.’s liquidity plan (20X8) 10-249 Figure 10.3: EIMKE Ltd.’s statement of cash flows …” „… Berkau: Financial Statements 5e 16-345 16. Table of FiguresFigure 1.1: Accounts 1.6 Figure 2.1 …”

2. Financial Statements based on HGB S. 12-33

„… prepare a business report. A set of financial statements can include a statement of cash flows, as well …” „… in case of participation on the capital market and no group membership a cash flow statement. 4. … a …” „… market and group membership a cash flow statement. (2) A German company that earns a pre-tax profit of …”

4. Accounting for Retailers S. 58-79

„… RYNEVELD Ltd.’s statement of cash flows and its statement of changes in equity here. It would be a …” „… chapter (4) is an introduction to the preparation of financial statements following IFRSs for retailers …” „… DEMANN GmbH a revenue of: 600 / 120% = 500.00 EUR. Berkau: Financial Statements 5e 4-55 When we analyse …”

7. Non-current Assets on the Balance Sheet S. 120-176

„… of assets de-pend thereon. F 4.8 defines a future economic benefit as the contribution to cash flows …” „… ren-dering or on its convertibility to cash in case of a disposal. The reporting company must control its …” „… define how the reporting Berkau: Financial Statements 5e 7-117 company obtained possession of the asset …”

9. Current Assets on the Balance Sheet S. 216-249

„… Berkau: Financial Statements 5e 9-214 apply. In cases of an increase in valua-tion (after purchase) the …” „… another 148 Berkau: Financial Statements 5e 9-220 Drone-400s in the second half of the year; all at a net …” „… distinguish different kinds of drones and apply a perpetual inventory system. Berkau: Financial Statements 5e …”

Titelei/Inhaltsverzeichnis S. 1-6

„… the Balance Sheet 9-212 10. Statement of Cash Flows 10-246 11. Equity on the Balance Sheet 11-262 12 …” „… Retailers 4-54 5. Basics of Financial Statement Analysis 5-76 6. Formal Aspects of Financial Statements 6-95 …” „… . Statement of Profit or Loss and Other Comprehensive Income 12-277 13. Statement of Changes in Equity 13-299 …”

doi.org/10.24053/9783739880938-0

Kein Zugriff

Auswählen

Carsten Berkau

Basics of Accounting

2021

Treffer in den folgenden Teilen:

32 Introduction to Statements of Cash Flows S. 456-483

„… CASH FLOWSfor the period ended 31.12.20X4 Figure 32.5: MANSELL Ltd.’s statement of cash flows The cash …” „… FLOWSfor the period ended 31.12.20X3 Figure 32.18: SUNLANDS AG’s statement of cash flows For the …” „… AGSTATEMENT of CASH FLOWSfor the period ended 31.12.20X3 Figure 32.20: SUNLANDS AG’s statement of cash flows …”

5 The Excel Accountant S. 66-82

„… (statement of comprehensive income) - German IS - CFS (statement of cash flows) - SCE (statement of changes …” „… : German income statement tab Berkau: Basics of Accounting 6e 5-76 5.12 CFS (Statement of Cash Flows …” „… ) The statement of cash flows tab con-tains a template filled with some exam-ples for cash flows. Change …”

2 Cafeteria Example and what is on the Balance Sheet S. 27-47

„… com-pany. We also show how a statement of cash flows and of changes in equity look like. 2.2 Learning …” „… state-ment of cash flows and the statement of changes in equity. 2.3 Statement of Financial Position A …” „… is on the Statement of Cash Flows? A statement of cash flows shows the total cash flow of a company …”

41 Table of Figures S. 611-620

„… statement tab 5-75 Figure 5.11: German income statement tab 5-75 Figure 5.12: Statement of cash flows tab …” „… Ltd.’s statement of financial position 32-464 Figure 32.5: MANSELL Ltd.’s statement of cash flows 32-465 …” „… Figure 32.6: DEERHURST’s accounts 32-468 Figure 32.7: DEERHURST’s statement of cash flows 32-469 Figure …”

Titelei/Inhaltsverzeichnis S. 1-18

„… What is on the Statement of Cash Flows? .................................................. 2-36 2.13 …” „… ) ........................................................... 5-75 5.12 CFS (Statement of Cash Flows …” „… ..................................................................................................... 31-455 32 Introduction to Statements of Cash Flows ................................. 32-456 32.1 What is …”

40 Abbreviations S. 607-610

„… carried down c/f carried forward (Profit) CFO Chief Financial Officer, Accountant CFS Statement of Cash …” „… Accountants SAL Salary SCap, ISS Share Capital SCE Statement of Changes in Equity SCF Statement of Cash …” „… Flows SCI Statement of Comprehensive Income SEC Securities SFP Statement of Financial Position S4D …”

1 Conventions S. 21-26

„… the item cash/bank on the bal-ance sheet is part of our Accounting work. 1.4 Alphabetic Order For …” „… : Basics of Accounting. You must read our basics before you start read-ing our Financial Statements. It …” „… textbook are always considered to be financing cash flows, even as IAS 7.33 allows their recognition as …”

4 Legal Aspects of Accounting S. 55-65

„… and loss and other comprehensive income (in-come statement), a statement of cash flows and a statement …” „… of cash flows and a statement of changes in equity. Fur-thermore, notes are required. Tax Statements …” „… the concept of Ger-man and international Accounting. 4.3 Who prepares Financial Statements? The …”

33 Establishment of a Business and Legal Form Changes S. 484-523

„… comprehensive income, a statement of cash flows and a statement of changes in equity. See the Figures 33.20 to …” „… Ltd.’s statement of cash flows Share capital Reserves R/E totalas at 1.01.20X3 1,000,000.00 0.00 0.00 …” „… 886,120.00 Snacky-Ticky Ltd.STATEMENT of CASH FLOWSfor the period ended 31.12.20X3 Figure 33.22: SNACKY-TICKY …”

9 Profit and Loss Activities S. 109-118

„… state-ment of cash flows, see chapter (32) and chapter (10) in the textbook Bilan-zen/Financial Statements …” „… 48,000.00 AUD are taken from cash/bank and are expenses at the same time. On the statement of financial …” „… ProvisionsCash/Bank 48,600.00 Tax liabilities88,600.00 88,600.00 Pelzerhagen (Pty) Ltd.STATEMENT of FINANCIAL …”

6 Introduction to Balance Sheet and Income Statement S. 83-91

„… Berkau: Basics of Accounting 6e 6-83 6 Introduction to Balance Sheet and Income Statement 6.1 …” „… What is in the Chapter? In this chapter, we discuss the state-ment of financial position (= balance …” „… sheet) and the statement of profit and loss and other comprehensive income (= income statement) to …”

25 Production Firms S. 315-325

„… Statements in chapter (9) and in Management Accounting in chapters (18) and (19). Berkau: Basics of …” „… company’s bank account. (1) Establishment of the company on 2.01.20X2. DR Cash …” „… . sells 17,500 bicycles at a net selling price of 200.00 EUR/u to a whole-saler on cash. The net amount is …”

31 Multiple-Period Bookkeeping S. 435-455

„… ProvisionsCash/Bank 3,531,200.00 Tax liabilities 724,800.00 3,687,200.00 3,687,200.00 Gousblom Ltd.STATEMENT of …” „… Accounting period to the next one. We also discuss the timeline of preparing financial statements and explain …” „… statement of financial position here is based on the application of the Re-tained Earnings account. 31.2 …”

doi.org/10.24053/9783739881836-0

Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Kein Zugriff

Auswählen

Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Reihe: BeckLex

Band 2021

Treffer in den folgenden Teilen:

Seite 434 – 438 S. 434-438

„… Flows, Statements of ~ ~ (STANDARD: IAS 7) KapitalflussrechnungenIAS 7: Information about the cash flows …” „… cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during …” „… the title of IAS 7 from Cash Flow Statements to Statements of Cash Flows as a consequence of the …”

Seite 524 – 528 S. 524-528

„… income; (c) a condensed statement of changes in equity; (d) a condensed statement of cash flows; and (e …” „… the period; (d) a statement of cash flows for the period; (e) notes, comprising significant accounting …” „… equity and statement of cash flows. Notes provide narrative descriptions or disaggregations of items …”

Seite 494 – 498 S. 494-498

„… that the cash flows and the expected life of a group of similar financial instruments can be estimated …” „… contractual cash flows over the full contractual term of the financial instrument (or group of financial …” „… expected cash flows by considering all contractual terms of the financial asset (for example, prepayment …”

Seite 699 – 703 S. 699-703

„… : “statement of cash flows”) Kapitalflussrechnung; compliance ~ IFRS Übereinstimmungserklärung; concluding …” „… Ergebnisverwendungsrechnung; ~ of cash flows IAS/IFRS (Please note: HGB: “cash flow statement”) Kapitalflussrechnung; ~ of …” „… group Aussagen zur voraussichtlichen Entwicklung des Konzerns.Statements of Cash Flows (STANDARD: IAS 7 …”

Seite 574 – 578 S. 574-578

„… flows from (used in) ~ ~ IAS/IFRS (statement of cash flows) Cashflows aus Investitionstätigkeiten …” „… and cash flows. Only expenditures that result in a recognised asset in the statement of financial …” „… Investi-tionstätigkeitI. GAS:Cash flows from investing activities arise in connection with the use of the entity’s …”

Seite 619 – 623 S. 619-623

„… ) ~ ~ IAS/IFRS (statement of cash flows) Cashflows aus der betrieblichen Tätigkeit, Zahlungsströme aus (in …” „… . IAS/IFRS:The amount of cash flows arising from operating activities is a key indicator of the extent to which …” „… the operations of the entity have generated sufficient cash flows to repay loans, maintain the …”

Seite 569 – 573 S. 569-573

„… income; (c) a condensed statement of changes in equity; (d) a condensed statement of cash flows; and (e …” „… ) the effects of those interests on its financial position, financial performance and cash flows.I95 …” „… cash flows by considering all the contractual terms of the financial instrument (for example …”

Seite 549 – 553 S. 549-553

„… SicherungsgeschäftsHedge effectiveness is the degree to which changes in the fair value or cash flows of the hedged item …” „… that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the …” „… bilanzierten Verbindlichkeit; ~ of the exposure to variability in cash flows Absicherung gegen das Risiko einer …”

Seite 594 – 598 S. 594-598

„… Gesetzeslücke; Regelungslücke.losing control, cash flows from ~ ~ of subsidiaries or other businesses Cashflows …” „… financial assets). An entity shall estimate cash flows by considering all contractual terms of the financial …” „… financial instrument. The cash flows that are considered shall include cash flows from the sale of …”

Seite 241 – 245 S. 241-245

„… in inventories.Nettobetrag net amount.Netto-Cashflows net cash flows.Netto-Cashflows, geplante …” „… ~ budgeted net cash flows.Netto-Cashflows | aus der betrieblichen Tätigkeit (Kapitalflussrechnung) net cash …” „… the consolidated financial statements of the parent entity; Anteilseigner des ~s equity holders of …”

Seite 609 – 613 S. 609-613

„… ”), “cash flows” (“Finanzlage”).net assets, financial position and results of operations, give a true and …” „… Gesamtkosten-verfahren (GKV).nature of financial statements Art des Abschlusses.nature and extent (of) Art und Ausmaß; …” „… consolidated financial statements against the amount of revalued equity attributable to these shares (section …”

Seite 196 – 200 S. 196-200

„… Entities.Kapitalflussrechnungen (STANDARD: IAS 7) Statements of Cash FlowsIAS 7: Informationen über die Cashflows eines …” „… flows.Kapitalflussrechnung, verkürzte ~ HGB condensed cash flow statement.Kapitalflussrechnung (STANDARD: DRS 2 (aufgehoben …” „… information.Kapitalflussrechnung HGB (Stromgrößenrechnung) cash flow statement; IAS/IFRS statement of cash …”

Seite 724 – 728 S. 724-728

„… . Value in use is the present value of the future cash flows expected to be derived from an asset or …” „… cash-generating unit. (IAS 36)II. The present value of estimated future cash flows expected to arise from the …” „… 724uncertain underwriting riskuncertain unklar; unsicher.uncertain, assets with ~ cash flows …”

Seite 86 – 90 S. 86-90

„… Methode, Kapitalflussrechnung, ~ ~ – Einzelabschluss/Konzernabschluss statement of cash flows, direct …” „… Agio, ~ oder Damnum amortisation of premium or discount.Discounted Cash Flows (Abk = DCF) discounted …” „… direkten Methode presenting cash flows from operating activities using the direct method; ~ des …”

Seite 529 – 533 S. 529-533

„… statement of compliance with IFRSs.F58first IFRS reporting period IFRS 1 erste IFRS-BerichtsperiodeThe …” „… StandardsIFRS 1: The objective of this IFRS is to ensure that an entity’s first IFRS financial statements, and …” „… its interim financial reports for part of the period covered by those financial statements, contain …”

Seite 729 – 733 S. 729-733

„… value of the cash flows an entity expects to arise from the continuing use of an asset and from its …” „… of the future cash flows expected to be derived from an asset or cash-generating unit. (IAS 36)II …” „… . The present value of estimated future cash flows expected to arise from the continuing use of an asset …”

Seite 639 – 643 S. 639-643

„… employee service in the current and prior periods.P61present value | of the future cash flows Barwert der …” „… future cash flows of a financial instrument will fluctuate because of changes in market prices (other …” „… (post-BilMoG).post-employment, of which ~ HGB (Section 275 HGB income statement) davon für Altersversorgung.post-employment …”

Seite 464 – 468 S. 464-468

„… credit-impaired financial assets). An entity shall estimate cash flows by considering all contractual terms of the …” „… life of that financial instrument. The cash flows that are considered shall include cash flows from the …” „… Lebenshaltungskostenindex.cost | of materials HGB (Section 275 HGB income statement) Materialaufwand; ~ of merchandise sold …”

Seite 121 – 125 S. 121-125

„… performance and cash flows, give a true and fair view of the net assets, financial position and results of …” „… losses.erwartete Zahlungsströme forecast cash flows.erwartete Zahlungsströme, abgesicherte ~ ~ hedged forecast cash …” „… preparation of annual financial statements, preparing financial statements; ~ des Konzernabschlusses preparing …”

Seite 534 – 538 S. 534-538

„… (brE)/fulfillment (amE) Erfüllung.fulfilment of an obligation Erfüllung einer Verpflichtung.fulfilment cash flows …” „… amount of a financial asset to reflect the renegotiated or modified contractual cash flows. The entity …” „… the expected cash flows of a financial asset, an entity shall consider all contractual terms of the …”

Seite 614 – 618 S. 614-618

„… comprehensive income, statement of changes in equity and statement of cash flows. Notes provide narrative …” „… beherrschende Anteile; cash flows used in purchase of ~ ~ Cashflows, die für den Erwerb von nicht beherrschenden …” „… ; ~ period of a lease unkündbare Grundlaufzeit eines Leasingverhält-nisses.non-cash nicht zahlungswirksam …”

Seite 409 – 413 S. 409-413

„… ; and (f) cash flows.This information, along with other information in the notes, assists users of …” „… financial statements in predicting the entity’s future cash flows and, in particular, their timing and …” „… Jahresabschluss; subsidiary’s ~ ~ Jahresabschluss des Tochterunternehmens.annual financial statements, adoption of …”

Seite 459 – 463 S. 459-463

„… financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from …” „… unterliegen; cash flows used in obtaining ~ of subsidiaries or other businesses Cashflows aus der Übernahme …” „… are assets other than goodwill that contribute to the future cash flows of both the cash …”

Seite 679 – 683 S. 679-683

„… statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract …” „… WährungsrisikoThe risk that the fair value or future cash flows of a financial instrument will fluctuate because of …” „… ZinsänderungsrisikoThe risk that the fair value or future cash flows of a financial instrument will fluctuate because of …”

Seite 449 – 453 S. 449-453

„… which the assets, liabilities, equity, income, expenses and cash flows of the parent and its …” „… 449components Conceptual Framework for Financial Reporting~ of the financial statements Bestandteil …” „… zusammengesetztes Gut.composition Zusammensetzung.composition of cash funds Zusammensetzung des …”

Seite 469 – 473 S. 469-473

„… contractual cash flows over the full contractual term of the financial instrument (or group of financial …” „… events that have a detrimental impact on the estimated future cash flows of that financial asset have …” „… , Währungsrücklage.currency risk IFRS 7 WährungsrisikoThe risk that the fair value or future cash flows of a financial …”

Seite 454 – 458 S. 454-458

„… and cash flows shall be included in the consolidated financial statements on the basis of the group’s …” „… , expenses, and cash flows of the joint venture shall be combined on a line-by-line basis with similar items …” „… inclusion of the entity in the consolidated financial statements using the equity method are applied …”

Seite 689 – 693 S. 689-693

„… changes in equity for the period; (d) a statement of cash flows for the period; (e) notes, comprising …” „… the consolidated financial statements in accordance with section 297(1) sentence 2 of the HGB. The …” „… component of the consolidated financial statements.S16segment reporting Segmentberichterstattung; special …”

Seite 414 – 418 S. 414-418

„… assets other than goodwill that contribute to the future cash flows of both the cash-generating unit …” „… für die mit dem Vermögenswert verbundene Unsicherheit; projections of cash inflows from the continuing …” „… ), “cash flows” (“Finanzlage”), “financial performance” (“Ertragslage”)) Vermögenslage; non-current …”

Seite 559 – 563 S. 559-563

„… erfolgs-wirksamen BehandlungValuation techniques that convert future amounts (eg cash flows or income and expenses …” „… - und -verlustrechnung.income statement, appropriation of net profit reported below …” „… decrease in stock of finished goods and work in progress HGB (Section 275 HGB income statement) Erhöhung …”

Seite 514 – 518 S. 514-518

„… Schwankungen.exposure to variability, hedge of the ~ ~ in cash flows Absicherung gegen das Risiko einer Schwankung von …” „… unreserved statement of compliance with IFRSs ausdrückliche und uneingeschränkte Erklärung der …” „… amounts in the entity’s financial statements arising from the exploration for and evaluation of mineral …”

Seite 444 – 448 S. 444-448

„… of changes in equity for the period; (d) a statement of cash flows for the period; (e) notes …” „… vereinnahmen.collect contractual cash flows Vereinnahmung der vertraglichen Zahlungsströme.collection date …” „… zusammengeschlossenen Unternehmens.combined financial statements GruppenbilanzFinancial statements of a reporting entity …”

Seite 624 – 628 S. 624-628

„… PreisrisikenThe risk that the fair value or future cash flows of a financial instrument will fluctuate because of …” „… bilanziert werden; share of ~ ~ Anteil am sonstigen Ergebnis; statement of profit or loss and ~ ~ (statement …” „… („Gesamtergebnisrechnung“)The statement of profit or loss and other comprehensive income presents all components of “profit or …”

Seite 439 – 443 S. 439-443

„… funds as presented primarily in the cash flow statement. Depending on the context, also: “cash flows and …” „… equity instruments (including shares or share options) of the entity or another group entity.C31cash …” „… sicher.certainty Gewissheit; Sicherheit.certainty, with absolute ~ zweifelsfrei.certainty-equivalent cash flows …”

Seite 399 – 403 S. 399-403

„… assets decreased), based on a review of future cash flows.A45adequate angemessen, hinreichend.adjust …” „… , results of operations, or cash flows in conformity with generally accepted accounting principles.A49403 …” „… to the acquisition and disposal of fixed assets and of current assets that are not included in cash …”

Seite 291 – 295 S. 291-295

„… management’s estimates of future cash flows.Schätzungen | in der abschließenden Zwischenberichtsperiode …” „… Risiko einer ~ ~ hedge of the exposure to variability in cash flows.Schwankungen fluctuations …” „… future cash flows.Schätzungen des Managements management’s estimates; ~ ~ über die künftigen Cashflows …”

Seite 346 – 350 S. 346-350

„… auf die dargestellte ~ ~ effect of transition on reported financial position and cash flows …” „… cash flows, effect on the net assets, financial position and results of operations (IDW AuS 400 …” „… Vermögenswertvermitteln give a true and fair view of the financial position, financial performance and cash flows, give a …”

Seite 604 – 608 S. 604-608

„… renegotiated or modified contractual cash flows. The entity recalculates the gross carrying amount of a …” „… calculated in accordance with paragraph 6.5.10. When estimating the expected cash flows of a financial asset …” „… ~ Anschaffungskostenmethode; cost of sales (function of expense) ~ HGB (Section 275 HGB income statement …”

Seite 564 – 568 S. 564-568

„… financial statements understand the amount, timing and uncertainty of future cash flows from insurance …” „… flows are expected to offset changes in the fair value or cash flows of a designated hedged item (…).I62 …” „… Verpflichtung (In-Substance-Defeasance)The placing of cash and securities in an irrevocable trust in sufficient …”

Seite 46 – 50 S. 46-50

„… value of the future cash flows.Barwert einer leistungsorientierten Verpflichtung IAS 19 present value of …” „… , financial performance and cash flows, effect on the net assets, financial position and results of operations …” „… - und Finanzlage effect of transition on reported financial position and cash flows; ~ ~ auf die …”

Seite 519 – 523 S. 519-523

„… , timing and uncertainty of an entity’s future cash flows.F24financial instruments DRS/GAS 20; IFRS 7, IFRS …” „… Vermögenswert; contractual cash flows of a ~ ~ IAS/IFRS vertragliche Zahlungsströme eines finanziellen …” „… cash flows of that financial asset have occurred. Evidence that a financial asset is 521financial asset …”

Seite 684 – 688 S. 684-688

„… uncertainty about the amount and timing of the cash flows arising from non-financial risk as the entity …” „… sought by risk-averse market participants for bearing the uncertainty inherent in the cash flows of an …” „… ; ~ from variability in cash flows Risiken aus Zahlungsstromschwankungen.risks | to continued existence as …”

Seite 1 – 5 S. 1-5

„… representation of the financial position, financial performance and cash flows of an entity, representation of …” „… cash flows.Abbildung 2. (i.S.v. bildhafte Darstellung, Veranschaulichung) illustration.Abfindung …” „… aligned.abgezinst discounted.abgezinst, nicht ~ undiscounted.abgezinste Cashflows discounted cash flows.Abgrenzung 1 …”

Seite 326 – 330 S. 326-330

„… Unrichtigkeit oversight.undiskontierte Zahlungsströme undiscounted cash flows.undurchführbar IAS 8 …” „… : Vermögenswerte mit ungewissen Cashflows IAS/IFRS assets with uncertain cash flows.ungewisse Verbindlichkeiten …” „… explicit and unreserved statement of compliance with IFRSs.uneingeschränkter Bestätigungsvermerk …”

Seite 484 – 488 S. 484-488

„… major components of operating cash receipts and payments.D48direct method, statement of cash flows …” „… position, financial performance and cash flows.D53disclosure | of amount of own shares acquired, taken as …” „… consolidated financial statements against the amount of revalued equity attributable to these shares (section …”

Seite 404 – 408 S. 404-408

„… , financial performance and cash flows of an entity that is useful to a wide range of users in making economic …” „… responsibilities Aufgabenzuordnung.allocation | across multiple cash-generating units of goodwill and intangible …” „… recognised in the statement of financial position. (IAS 40, 41)A63amount, comparative ~ Vergleichswert …”

Seite 644 – 648 S. 644-648

„… inherent in the cash flows Preis für die Übernahme der den Zahlungsströmen innewohnenden Unsicherheit …” „… Preisformel; ~ model Preisbil-dungsmodell; ~ service Kursinformationsdienst.primary, statement of changes in …” „… statements derived from the accounting in accordance with the ~ of German GAAP nach den handelsrechtlichen …”

Seite 669 – 673 S. 669-673

„… Berichtseinheit.reporting | for regulatory purposes Berichter-stattung gegenüber der Aufsichtsbehörde; ~ of cash flows …” „… Unternehmens; ~ of the financial position, financial performance and cash flows of an entity Abbildung der …” „… financial year, comprising a set of half-yearly financial statements, an interim management report and a …”

Seite 474 – 478 S. 474-478

„… to cash, other assets, or equity instruments of the entity, provided the specified vesting conditions …” „… Genehmigung zur Veröffentlichung durch den Board; ~ of the cash flow IAS 7 Zahlungszeitpunkt; ~ of …” „… financial statements of subsidiary Abschlussstichtag eines Tochterunternehmens; ~ of exercise Tag der …”

Seite 16 – 20 S. 16-20

„… cash flows, changes that materially affect the net assets, financial position and results of operations …” „… average exercise prices of share options.Aktienoptionen | mit Nettobarausgleich net cash-settled share …” „… Informationen über den Abschluss disclosure of general information about financial statements; wie im HGB …”

Seite 376 – 380 S. 376-380

„… flows.Zahlungsunfähigkeit eines Unternehmens insolvency of an entity.zahlungsunwirksam non-cash.zahlungsunwirksame, andere …” „… reporting of cash flows; abgesicherte erwartete ~ hedged forecast cash flows; Absicherung von ~n IAS/IFRS …” „… cash flow.Zahlungsströme cash flows.Zahlungsströme, bedingte ~ conditional cash flows; erwartete …”

Seite 489 – 493 S. 489-493

„… held for sale to be presented separately in the statement of financial position and the results of …” „… discontinued operations to be presented separately in the statement of comprehensive income.D58discontinuing …” „… ), Discounted-Cash-Flow-Verfahren (DCF-Verfahren).discounted cash flows abgezinste Cashflows; ~ ~ (Abk = DCF) Discounted Cash Flows …”

Seite 394 – 398 S. 394-398

„… , liabilities, income and expenses and cash flows shall be included in the consolidated financial statements on …” „… interest in the assets, liabilities, income, expenses, and cash flows of the joint venture shall be …” „… changes in accounting policies, are set out in IAS 1 Presentation of financial statements.A12accounting …”

Seite 66 – 70 S. 66-70

„… operating activities; Barzahlungen aus betrieblicher Tätigkeit classes of cash payments from operating …” „… (Kapitalflussrechnung) net cash flows from (used in) operating activities; Zahlungsströme aus (in) betrieblichen …” „… Tätigkeiten IAS/IFRS (Kapital-flussrechnung) cash flows from (used in) operating activities.betriebliche …”

Seite 81 – 85 S. 81-85

„… ~ effect of transition on reported cash flows; Barwert der künftigen ~ present value of the future cash …” „… or timing of future cash flows; Informationen über ~ cash flow information; künftige ~ in …” „… ; Schätzungen der künftigen ~ estimates of future cash flows; Schwankung der ~ variability of cash flows …”

Seite 509 – 513 S. 509-513

„… distribution) of possible future cash flows.E74expected cash flow | approach IAS 36 „erwarteter …” „… the date of the financial statements and the date of the auditor’s report, and facts that become known …” „… end of the reporting period and the date when the financial statements are authorised for issue. Two …”

Seite 709 – 713 S. 709-713

„… Handelsbilanz-posten auf Steuerbilanzposten; reconciliation of carrying amounts in financial statements to …” „… , liabilities and items of prepaid expenses and deferred income in the financial statements, as well as special …” „… ; ~ cash flows steuerbezogene Cashflows.Tax Code, (German) ~ ~ (Abk = AO) Abgabenordnung (AO).tax …”

Seite 71 – 75 S. 71-75

„… performance and cash flows of an entity“). Der darin enthaltene Gesichtspunkt der fair presentation ist …” „… statement of financial positionInformationen, die in der Bilanz darzustellen sind In der Bilanz sind …” „… Bilanz, angepasste ~ IAS/IFRS restated statement of financial position, restated balance sheet; Aufgabe …”

Seite 306 – 310 S. 306-310

„… ; ~leistungen tax advisory services.steuerbezogene Cashflows tax cash flows.Steuerbilanz (vgl. Handelsbilanz …” „… ~ (Umgliederungsrechnung) reconciliation of carrying amounts in financial statements to tax accounts.Steuerbilanz der …” „… taxes; Zahlungsströme nach ~ after-tax cash flows; Zahlungsströme vor ~ pre-tax cash flows; Zinssatz vor …”

Seite 136 – 140 S. 136-140

„… IAS/IFRS contractual cash flows of a financial asset.finanzielle Vermögenswerte | mit bereits bei Erwerb …” „… of the financial position, financial performance and cash flows, give a true and fair view of the net …” „… cash flows, financial position of the group (IDW AuS 400 - new; 01–2018).Finanzmanagement financial …”

Seite 634 – 638 S. 634-638

„… end of the ~ Buchwert zu Beginn und am Ende der Berichtsperiode; cash funds at the beginning of …” „… Abschluss- und Prüfungskosten.period | for preparation of financial statements HGB Aufstellungsfrist …” „… time, non-consecutive ~ ~ nicht aufeinanderfolgende Zeiträume.periods | when cash flows affect profit …”

Seite 101 – 105 S. 101-105

„… DRS/GAS 20 net positive cash flows.Einzahlung | flüssiger Mittel auf ein laufendes Konto bei einer Bank …” „… deposit of cash with a bank; ~ oder Auszahlung (Kontext!) payment.Einzahlungen (Kapitalflussrechnung) cash …” „… receipts from the investment of cash funds for short-term cash management; ~ aus Abgängen aus dem …”

Seite 719 – 723 S. 719-723

„… Geschäfte.transactions, anticipated losses from pending ~ drohende Verluste aus schwebenden Geschäften; cash flows …” „… financial statements.T51transition, effect of ~ Auswirkung des Übergangs; year of ~ Jahr des …” „… Fremdwährungsumrechnung von Finanzinformationen; ~ of foreign currency financial statements Umrechnung von auf fremde …”

Seite 579 – 583 S. 579-583

„… emissionsfähig.issuance Ausgabe; Emission.issuance, cash proceeds from ~ of bonds DRS/GAS (Cash flow statement GAS 2 …” „… to risk of changes in fair value or future cash flows and (b) is designated as being hedged …” „… Ausgabepreis.issue, ~ of equity Ausgabe von Eigenkapital; ~ of shares Aktienausgabe; ~ of shares for cash Ausgabe von …”

Seite 714 – 718 S. 714-718

„… related intangible assets decreased), based on a review of future cash flows.T28test, stress …” „… variations in the amount or ~ of future cash flows eventuelle wertmäßige oder zeitliche Änderungen der …” „… liability in the statement of financial position and its tax base. Temporary differences may be either: (a …”

Seite 96 – 100 S. 96-100

„… translation of foreign currency financial statements.Eigenkapitaldifferenz aus Währungsum-rechnung DRS/GAS 25 …” „… ; redemption of shares.Eigenkapitalherabsetzungen, Auszahlungen aus ~ an andere Gesellschafter cash payments to …” „… Mutterunternehmens cash payments to shareholders of the parent entity from the redemption of shares; Auszahlungen aus …”

Seite 544 – 548 S. 544-548

„… single-entity financial statements for the ~ Konzernsummenbilanz; development, performance and position of the …” „… ~ Lage des Konzerns; smallest ~ of kleinste Gruppe von, kleinster Kreis von; statements on the expected …” „… in group equity in the statement of changes in group equity in accordance with section 297(1) of the …”

Seite 256 – 260 S. 256-260

„… die Zahlungsströme voraussichtlich eintreten werden periods when cash flows are expected to occur; ~n …” „… , in denen sich die Zahlungsströme auf den Gewinn oder Verlust auswirken werden periods when cash flows …” „… : DRS 19) Duty to Prepare Consolidated Financial Statements, Basis of ConsolidationDRS 19: Dieser …”

IV. Übersicht über die derzeit geltenden, durch die EU-Kommission übernommenen International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) S. 754-756

„… 7 Statement of Cash FlowsIAS 8 Accounting policies, changes in accounting estimates and errorsIAS 10 …” „… and currently in force(as of July 2021)IAS 1 Presentation of Financial StatementsIAS 2 InventoriesIAS …” „… BenefitsIAS 20 Accounting for government grants and disclosure of government assistanceIAS 21 The effects of …”

Seite 499 – 503 S. 499-503

„… ; lower-level ~ Mitarbeiter in niedrigeren Positionen; number of ~ Zahl der Mitarbeiter.employees, cash paid to …” „… the ~ of 31 December mit Ablauf des 31.12. eines Jahres.end of period, cash funds at the …” „… Abschlussstichtag; option outstanding at the ~ ~ am Ende der Berichtsperiode ausstehende Option; statement of …”

Seite 186 – 190 S. 186-190

„… , ~ ~ – Einzelabschluss/Konzernabschluss statement of cash flows, indirect method – separate financial statements/consolidated financial …” „… oder Standorten commissioning of production facilities or business locations.Incremental Cash Flow …” „… , Angabe allgemeiner ~ über den Abschluss disclosure of general information about financial statements …”

Seite 504 – 508 S. 504-508

„… interim period Schätzungen in der abschließenden Zwischen-berichtsperiode; ~ of future cash flows …” „… Anteilen; additional disclosures on statement of changes in ~ ergänzende Angaben zum Eigenkapitalspiegel …” „… - oder Firmenwert erfassen; component of ~ Eigenka-pitalkomponente; condensed statement of changes in …”

Seite 206 – 210 S. 206-210

„… financing and cash flows, financial position of the group (IDW AuS 400 - new; 01–2018); Geschäftsverlauf …” „… statements using the equity method; Aufwands- und Ertrags~ consolidation of income and expense; erstmalige …” „… und Abgrenzung des ~es (STANDARD: DRS 19) Duty to Prepare Consolidated Financial Statements, Basis of …”

Seite 246 – 250 S. 246-250

„… den Erwerb von nicht beherrschenden Anteilen verwendet werden cash flows used in purchase of …” „… anlässlich der ~ vorgenommen wurden write-downs of receivables recognised in the course of the revaluation …” „… ; Methoden und Annahmen zur ~ revaluation methods and assumptions; Stichtag der ~ effective date of the …”

Seite 321 – 325 S. 321-325

„… cash flows used in obtaining control of subsidiaries or other businesses.Übernahme | der …” „… statement.Überleitungsrechnung | am Abschlussstichtag reconciliation by end of reporting period; ~ der als Finanzinvestition …” „… in der Bilanz IAS/IFRS reconciliation between the opening and closing balances in the statement of …”

Seite 171 – 175 S. 171-175

„… “ („Financial statements shall present fairly the financial position, financial performance and cash flows of an …” „… financial statements for the largest number of companies.Group of Five Group of Fivei Die „Group of Five …” „… Ertragslage sowie die Cash Flows eines Unternehmens den tatsächlichen Verhältnissen entsprechend darzustellen …”

Seite 704 – 708 S. 704-708

„… regard to the preparation of its annual and consolidated financial statements, including the (group …” „… statements and the date of the auditor’s report, and facts that become known to the auditor after the date of …” „… HGB on the accounting for subsidiaries in consolidated financial statements and the consolidation of …”

Seite 261 – 265 S. 261-265

„… . Position) account n; item; line item.Posten, Abschluss~ element of financial statements; Abstimmungs …” „… line item; line item; IAS/IFRS line item in statement of financial position; bilanzwirksamer …” „… statements; Gliederung von ~ classification of items; nach ~ by item; nach ~ gegliederte Analyse des …”

Seite 11 – 15 S. 11-15

„… variability in cash flows; ~ von einzelnen Posten hedges of individual items; ~ von Nettopositionen net …” „… of the financial statements; wirtschaftliche Entscheidungsfindung der ~ economic decision-making …” „… financial statement users, users of financial statements.Adresse address.Adresse des eingetragenen Sitzes …”

Seite 36 – 40 S. 36-40

„… ; Cashflows aus fortzuführenden und aufgegebenen Geschäftsbereichen cash flows from continuing and …” „… board on the approval of the consolidated financial statements; Frauenanteil im ~ proportion of women on …” „… financial statements for the smallest number of companies.Aufstellung 1. (i.S.v. Erstellung, Darstellung …”

Seite 674 – 678 S. 674-678

„… consolidated financial statements: “To the best of our knowledge, and in accordance with the applicable …” „… reporting principles, the consolidated financial statements give a true and fair view of the assets …” „… ; ~ statement of financial position IAS/IFRS angepasste Bilanz.restatement Anpassung.restatement, retrospective …”

Seite 429 – 433 S. 429-433

„… ~ Finanzplan.budgeted net cash flows geplante Netto-Cashflows.budget planning Budgetierung.budget to actual variance …” „… the financial statements to evaluate the nature and financial effects of the business combination.B36 …” „… DRS/GAS 20 Geschäftser-gebnisNet income or net loss reported in the income statement within the meaning of …”

Seite 141 – 145 S. 141-145

„… : Zahlung flüssiger Mittel payment of cash.Fokus focus.Fokussierung (Strategie) strategic focus.Folge (i.S.v …” „… Geschäftsbereiche: Cashflows aus fortzuführenden und aufgegebenen Geschäftsbereichen cash flows from continuing and …” „… Preparation and Presentation of Financial Statements – 1989); Rahmenkonzept für die Finanzberichterstattung …”

Seite 191 – 195 S. 191-195

„… ; classified as investing activities; Cashflow aus der ~ DRS/GAS 21, IAS 7 cash flows from investing …” „… , Zahlungsströme aus (in) ~ IAS/IFRS (Kapitalflussrechnung) cash flows from (used in) investing …” „… Investitionstätigkeiten, Cashflows aus ~ IAS/IFRS (Kapitalflussrechnung) cash flows from (used in) investing activities …”

Seite 131 – 135 S. 131-135

„… (FATF).Fazilität, Kredit~ loan facility.FCF (Abk f. Erfüllungswert) Vers. IFRS 17 fulfilment cash flows.F&E (Abk f …” „… von ~n im Konzernabschluss correction of errors in consolidated financial statements; Beschreibung der …” „… adoption.Feststellung, ~ des Jahresabschlusses adoption of the annual financial statements.Feststellung 2. (i.S.v …”

Seite 539 – 543 S. 539-543

„… statements in accordance with ~ ~ Abschluss nach handelsrechtlichen Vorschriften; requirements of …” „… Statements and of the Management Report in accordance with IDW AuS 400 (new; 01–2018)) vermittelt unter …” „… Geschäftsjahr vom … bis zum …give a true and fair view of the financial position, financial performance and cash …”

Seite 341 – 345 S. 341-345

„… ; ~ Kapitalflussrechnung HGB condensed cash flow statement.verkürzter | Eigenkapitalspiegel condensed statement of changes …” „… comparative.vergleichende Bilanz IAS/IFRS comparative statement of financial position.Vergleichs|angaben für Vorjahre …” „… condensed.verkürzter | Abschluss condensed financial statements, condensed set of financial statements; ~ Anhang …”

Seite 331 – 335 S. 331-335

„… - und Finanzlage changes in financial position and cash flows; ~ sonstiger Bilanzposten, die nicht der …” „… equity accounts presented in the statement of changes in group equity.verantwortliche Unternehmensinstanz …” „… corporate governance practices; disclosures to statement on corporate governance.Unternehmensgruppe IAS 21 …”

Seite 599 – 603 S. 599-603

„… market risk IFRS 7 MarktrisikoThe risk that the fair value or future cash flows of a financial instrument …” „… decisions that the primary users of general purpose financial statements make on the basis of those …” „… decisions that users make on the basis of the financial statements.M22material opportunities and risks …”

Seite 361 – 365 S. 361-365

„… . Vermögens-, Finanz- und Ertragslage) financial position, financial performance and cash flows, assets …” „… IAS 1 complete set of financial statementsEin vollständiger Abschluss besteht aus: (a) einer Bilanz …” „… statement of financial position as at (brE) /as of (amE) the beginning of the preceding period; zu Beginn …”

Seite 584 – 588 S. 584-588

„… leases have on the financial position, financial performance and cash flows of an entity.An entity shall …” „… smallest number of companies that are included in the consolidated financial statements. Die Gesellschaft …” „… Produktions-niveau; ~ of remuneration Vergütungshöhe; ~ of rounding used in financial statements Rundungsniveau in …”

Seite 351 – 355 S. 351-355

„… with uncertain cash flows; ~ unter gemeinschaftlicher Führung IAS/IFRS jointly controlled assets; ~ zur …” „… low-value asset; ~ zur Aufwertung anderer Vermögenswerte IAS/IFRS asset to enhance the value of other …” „… Geldbetrag erhält.V68Vermögenswerte, RoU- ~ IFRS 16 right-of-use assets; Rückversicherungs~ Vers. IFRS 4 …”

Seite 311 – 315 S. 311-315

„… of the financial position, financial performance and cash flows, give a true and fair view of the net …” „… ; zu ~n aufgestellte Gesamtergebnisrechnung current cost statement of comprehensive income.täglich …” „… ~ total assets; Zwischen~ subtotal.Summe | aller Kapitalanteile aggregate amount of all capital shares …”

Seite 589 – 593 S. 589-593

„… assets decreased), based on a review of future cash flows.L37liability, ~ component Schuldkomponente …” „… ausweisen; subclassification of the ~ ~ presented Unterposten.line item in statement of financial position …” „… .592line items loanline items | in statement of comprehensive income IAS/IFRS Posten der …”

Seite 221 – 225 S. 221-225

„… Geschäftstätigkeit: Cashflow aus der laufenden Geschäftstätigkeit DRS/GAS 21, IAS 7 cash flows from operating …” „… laufender Geschäfts-tätigkeit, Investitions- und Finanzie-rungstätigkeit DRS/GAS 21 cash flows from …” „… Nettovermögens statement of net assets available for benefits; Erbringung von ~ provision of services …”

Seite 111 – 115 S. 111-115

„… 17 (Abk = FCF) fulfilment cash flowsEine eindeutige, unverzerrte und wahrscheinlich-keitsgewichtete …” „… recognise deferred taxes; ~ von Posten in der Bilanz inclusion of items in financial statements; ~ von …” „… measurement; ~ Zugänge additions recognised directly in equity.Erfolgsrechnung income statement, statement of …”

Seite 216 – 220 S. 216-220

„… , financial performance and cash flows.Lage, Liquiditäts~ liquidity position; wirtschaftliche ~ DRS/GAS 20 …” „… transaction.künftige Cashflows in Fremdwährung foreign currency future cash flows.218künftiger kurzfristiges …” „… arrangement.Kreditvereinbarung, Behebung einer Verletzung einer langfristigen ~ rectification of a breach of a long-term loan …”

Seite 51 – 55 S. 51-55

„… ; ~ Zahlungsströme conditional cash flows.bedingter Verzicht contingent waiver.bedingtes Kapital contingent …” „… EU/EWR-Konzern-abschlüssen exempting effect of EU/EEA consolidated financial statements.Befreiender Konzernabschluss nach …” „… date; Vertrags~ contract inception.Beginn, Bilanz zu ~ der vorangegangenen Periode statement of …”

Seite 276 – 280 S. 276-280

„… Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial …” „… statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the …” „… ; ~ aus Zahlungsstromschwankungen risks from variability in cash flows; ~ ausgesetzt sein be exposed to …”

Seite 336 – 340 S. 336-340

„… Zahlungsströme collect contractual cash flows.Vereins|kapital capital of association, club or union; ~register …” „… Framework for the Preparation and Presentation of Financial Statements (im Folgenden „F“) sowie im …” „… (§ 275 HGB GuV) (Abk = GKV) total cost (nature of expense) format; Gewinnermittlungs~ income statement …”

doi.org/10.15358/9783800663064

1

2 3 ... 32