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Seite 1

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Carsten Berkau

Financial Statements

2019

Treffer in den folgenden Teilen:

12. Statement of Profit or Loss and Other Comprehensive Income S. 265-285

„… Berkau: Financial Statements 4e 12-265 12. Statement of Profit or Loss and Other Comprehensive …” „… (OCI) or other comprehensive income is included in the statement of profit or loss and other …” „… comprehensive income. For the disclosure of profit, a company shall prepare a statement of profit and loss …”

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

„… and include a statement of financial position, a statement of profit or loss and other comprehensive …” „… elements linked to the statement of profit or loss and other comprehensive income are net amounts. Hence …” „… comprehensive income. We apply income statement or the official name statement of profit or loss and other …”

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

„… a profit or loss statement based on the nature of expense method. It is shown in Figure 2.4 …” „… 18,200 Kieling Taxi GmbH's STATEMENT of PROFIT and LOSS for the year 20X1 Figure 2.4: KIELING TAXI …” „… (7,500) 19. Other taxes 20. Annual surplus/loss 17,500 Kieling Taxi GmbH's STATEMENT of PROFIT and …”

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

„… the disposal of assets. You get to know special assets to be disclosed on the statement of …” „… financial statements as the reputation and the resulting activities of the customers are not controllable …” „… initial recognition of the software ADMACC is recorded as below: Berkau: Financial Statements 4e …”

13. Statement of Changes in Equity S. 286-295

„… Berkau: Financial Statements 4e 13-286 13. Statement of Changes in Equity Learning Objectives …” „… : The statement of changes in equity tells the user of financial statements how and for what reasons …” „… reasonable decisions about investments in a company. In some countries, such as Germany, no statement of …”

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

„… sheet), a statement of profit or loss and other comprehensive income, a statement of changes in equity …” „… statements comprises of: (1) Statement of financial position. (2) Statement of profit of loss and …” „… (ordinary shares) and negative retained earnings. Ad (2): Statement of Profit or Loss and Other …”

15. Abbreviations S. 323-328

„… Overheads, Service Overheads account SPL Statement of Profit or Loss and Other Comprehensive Income SPPI …” „… Flow c/f carried forward (Profit) CFO Chief Financial Officer, Accountant CFS Statement of Cash …” „… Statements 4e 15-327 MS Mircosoft Mtn Maintenance n/a Not Applicable NoE Nature of Expense method NP …”

4. Accounting for Retailers S. 53-72

„… ) Deferred taxes Earnings after taxes (EAT) 123 Demann GmbH's Order's STATEMENT of PROFIT & LOSS and OTHER …” „… ) Deferred taxes Earnings after taxes (EAT) 72,100 Ryneveld Ltd.'s STATEMENT of PROFIT & LOSS and OTHER …” „… chapter (4) is an introduction to Bookkeeping and the preparation of financial statements for …”

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

„… entry below shows how to record the loss in valuation of inventory. Berkau: Financial Statements 4e …” „… 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 …”

8. Business Combinations S. 164-202

„… Ltd.'s STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOME for the year ended 31.12.20X5 Figure …” „… ) 203,802 Breno Ltd.'s STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOME for the year ended …” „… financial position, a statement of profit or loss and other comprehensive income, a statement of cash flows …”

11. Equity on the Balance Sheet S. 253-264

„… profit after taxes as determined by the statement of profit or loss and other comprehensive income …” „… ordinary shareholders cannot paid, either. Berkau: Financial Statements 4e 11-254 The process of …” „… statement of financial position, observe below in Figure 11.1. A C, L Non-current assets [ZAR] Equity …”

14. Liabilities on the Balance Sheet S. 296-322

„… classification of derivatives at fair value with adjustment through profit or loss. In contrast to amortised …” „… and pays the bill to its supplier. The liability shows on the statement of financial position as at …” „… . (7) Record effective interest as expense through profit or loss after deduction of interest paid …”

10. Statement of Cash Flows S. 235-252

„… interest expense on the statement of profit or loss and other comprehensive income but no bank loan’s …” „… Ltd.'s STATEMENT of PROFIT & LOSS and other COMPREHENSIVE INCOME for the year ended 31.12.20X8 Figure …” „… Berkau: Financial Statements 4e 10-235 10. Statement of Cash Flows Learning Objectives: A …”

16. Table of Figures S. 329-332

„… Berkau: Financial Statements 4e 16-329 16. Table of Figures Figure 1.1: Accounts 1.8 Figure …” „… and loss statement 20X1 2-20 Figure 2.5: KIELING TAXI GmbH’s accounts (1.01.20X1) 2-21 Figure 2.6 …” „… ) 3-41 Figure 3.9: KMTS Ltd.’s cash flow statement (20X1) 3-42 Figure 3.10: KMTS Ltd.’s statement of …”

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

„… position. The statement of profit or loss and other comprehensive income provides information about the …” „… ) Ltd.'s STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOME for the year ended 31.12.20X8 Figure …” „… performance measurement is the statement of profit or loss and other comprehensive income. It compares the …”

Titelei/Inhaltsverzeichnis S. 1-3

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

doi.org/10.24053/9783739880143

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Carsten Berkau

Financial Statements

2021

Treffer in den folgenden Teilen:

12 Statement of Profit or Loss and Other Comprehensive Income S. 318-340

„… Berkau: Financial Statements 6e 12-318 12 Statement of Profit or Loss and Other Comprehensive …” „… (OCI) or other compre-hensive income is included in the state-ment of profit or loss and other …” „… company prepares a statement of profit and loss and other comprehensive income for the Accounting period …”

2 Financial Statements based on HGB S. 20-41

„… loss statement. Its format is prescribed by § 275 HGB. It can be prepared based on the nature of …” „… expense method or the cost of sales format.9 KIELING TAXI GmbH prepares a profit or loss statement based …” „… statement. (2) A German company that earns a pre-tax profit of 80,000.00 EUR, carrying forward a loss of …”

3 Financial Statements based on IFRSs S. 42-66

„… includes a statement of financial position, a statement of profit or loss and other comprehensive income, a …” „… to disclose all single expense items on the statement of profit or loss and other comprehensive …” „… an item "other ex-penses" on its statement of profit or loss and other comprehensive income. Its …”

6 Formal Financial Statement Requirements S. 109-130

„… comprises a statement of financial position (bal-ance sheet), a statement of profit or loss and other …” „… financial position. (2) Statement of profit of loss and other comprehensive income. (3) Statement of …” „… . 6.7 Statement of Profit or Loss – BATHURST Ltd. The statement of profit or loss and other …”

15 Abbreviations S. 383-389

„… SMV Settlement Value SOH Service Overheads Account SPL Statement of Profit or Loss SPPI Solely …” „… , Accountant CFS Statement of Cash Flows CIPC Companies and Interlectual Property Commission, SA CGG Council …” „… Financial Statement Analysis FUE Fuel Costs FV Fair Value FVTPL Fair Value Through Profit or Loss FVTOCI …”

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

„… fi-nancial statements and its measure-ment. In terms of recognition requirements, IAS 16.7 rules that …” „… ) Impairment loss. (c) Reversal of an impairment loss. A valuation based on the revaluation model in line with …” „… and thereafter study impairment losses and Berkau: Financial Statements 6e 7-136 depreciations by …”

4 Accounting for Retailers S. 67-88

„… (53)Deferred taxesEarnings after taxes (EAT) 123 Demann GmbHOrder's STATEMENT of PROFIT & LOSS and …” „… Ltd.STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X6 Figure 34: RYNEVELD …” „… Figure 27. It has the format of an income statement and is very similar to Berkau: Financial Statements 6 …”

13 Statement of Changes in Equity S. 341-350

„… Berkau: Financial Statements 6e 13-341 13 Statement of Changes in Equity 13.1 What is in the …” „… Chapter? The statement of changes in equity tells the user of financial statements how the book value of …” „… reasonable economic decisions. In this chapter, we cover the prepara-tion of a statement of changes in …”

8 Business Combinations S. 198-246

„… Breno Ltd.STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X5 Figure …” „… statement of finan-cial position, a statement of profit or loss and other comprehensive income, a statement …” „… (18,000)Deferred taxesEarnings after taxes (EAT) 42,000 Gamka Ltd.STATEMENT of PROFIT & LOSS and OTHER …”

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

„… ac-count applies. It is closed-off to profit or loss at year-ends as part of adjust-ments. Current assets …” „… stock of its Berkau: Financial Statements 6e 9-250 lamps, which equals: 340 × 1,200 = 408,000.00 ZAR …” „… ...................... 800,000.00 ZAR Berkau: Financial Statements 6e 9-252 DR Cost of Goods Sold ........... 480,000.00 ZAR …”

11 Equity on the Balance Sheet S. 302-317

„… statement of profit or loss and other comprehen-sive income. Portions for preference dividends or, in …” „… section and can measure and disclose equity on the statement of financial position. You also understand …” „… short-term debts in the liability section on the statement of financial position; observe below in Figure 129 …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Statement of Profit or Loss – BATHURST Ltd. .................................... 6-121 6.8 Statement of …” „… ..................................................................................................... 11-317 12 Statement of Profit or Loss and Other Comprehensive Income . 12-318 12.1 What is in the …” „… Statement of Profit or Loss and Other Comprehensive Income ........ 12-318 12.4 C/S ABINGTON Ltd. – Nature …”

10 Statement of Cash Flows S. 284-301

„… , e.g., leads to an interest expense on the statement of profit or loss but a bank loan’s principle …” „… expenses (11,700)Deferred taxesEarnings after taxes (EAT) 27,300 Eimke Ltd.STATEMENT of PROFIT & LOSS and …” „… Berkau: Financial Statements 6e 10-284 10 Statement of Cash Flows 10.1 What is in the Chapter …”

14 Liabilities on the Balance Sheet S. 351-382

„… liability is disclosed on the statement of financial position as at 31.12.20X5 to the extent of 120,000.00 …” „… statements? Noth-ing! We do not report monthly and re-port the total of paid interest on the in-come …” „… statement. However, from the point of view of calculations, monthly payments make the loan more expen-sive …”

16 Table of Figures S. 390-393

„… Berkau: Financial Statements 6e 16-390 16 Table of Figures Figure 1: Accounts 1.17 Figure 2 …” „… statement (20X1) 3-55 Figure 19: KMTS Ltd.’s statement of changes in equity (20X1) 3-55 Figure 20: KMTS …” „… statement (20X2) 3-63 Figure 26: KMTS Ltd.’s statement of changes in equity (20X2) 3-64 Figure 27: DEMANN …”

5 Basics of Financial Statement Analysis S. 89-108

„… . […].” The balance sheet provides in-formation about the financial position. The statement of profit or loss …” „… companies disturb comparisons. Although the statement of profit or loss and other comprehensive income tells …” „… CapeLift (Pty) Ltd.STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X8 …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Financial Statements

2020

Treffer in den folgenden Teilen:

12. Statement of Profit or Loss and Other Comprehensive Income S. 281-302

„… Berkau: Financial Statements 5e 12-277 12. Statement of Profit or Loss and Other …” „… other compre-hensive income is included in the state-ment of profit or loss and other com-prehensive …” „… income. For the disclosure of profit, a company shall prepare a statement of profit and loss and other …”

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

„… of PROFIT and LOSSfor the year 20X1Figure 2.4: KIELING TAXI GmbH’s profit and loss statement (20X1 …” „… profit or loss forward to the next Ac-counting period. Balance sheet: Statement of financial position …” „… be prepared and how to do so. Income statement: Statement of profit or loss that compares income and …”

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

„… statement of financial position, a statement of profit or loss and other comprehensive income, a statement …” „… or loss and other comprehensive in-come, a statement of cash flows and a statement of changes in …” „… financial position), an income statement (statement of profit or loss and other comprehensive income), a …”

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

„… Statements 5e 7-142 How it is Done: (Disposal of an Asset) (1) Record all depreciation or impairment losses …” „… define how the reporting Berkau: Financial Statements 5e 7-117 company obtained possession of the asset …” „… whether to disclose the asset on its fi-nancial statements and its measure-ment. In terms of recognition …”

15. Abbreviations S. 343-348

„… SMV Settlement ValueSOH Service Overheads, Service Overheads account SPL Statement of Profit or Loss …” „… Financial Officer, Accountant CFS Statement of Cash Flows CGG Council Cooperation for the Arab states in the …” „… Register of non-current Assets Berkau: Financial Statements 5e 15-344 ROA Return on Assets ROCE Return on …”

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

„… comprises a statement of financial position (bal-ance sheet), a statement of profit or loss and other …” „… . (2) Statement of profit of loss and other comprehensive income. (3) Statement of changes in equity …” „… earnings. Ad (2): Statement of Profit or Loss and Other Comprehensive Income The statement of profit or …”

4. Accounting for Retailers S. 58-79

„… 's STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEFigure 4.1: DEMANN GmbH’s order calculation Next …” „… taxesEarnings after taxes (EAT) 72,100 Ryneveld Ltd.'sSTATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE …” „… chapter (4) is an introduction to the preparation of financial statements following IFRSs for retailers …”

13. Statement of Changes in Equity S. 303-312

„… . The statement of changes in equity considers: (1) Share issue/treasury shares. (2) Profit or loss. (3 …” „… Berkau: Financial Statements 5e 13-299 13. Statement of Changes in EquityWhat is in the Chapter …” „… ? The statement of changes in equity tells the user of financial statements how the book value of the …”

8. Business Combinations S. 177-215

„… Breno Ltd.'sSTATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X5Figure …” „… (EAT) 203,802 Breno Ltd.'sSTATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended …” „… statement of profit or loss and other comprehensive income, a statement of cash flows, a statement of …”

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

„… accounts; the Bad Debts account applies. It is closed-off to profit or loss at year-ends as part of …” „… 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 …”

11. Equity on the Balance Sheet S. 266-280

„… owners. It is calculated based on the profit after taxes as determined by the statement of profit or loss …” „… equity on the statement of financial position. You also understand how special transac-tions with the …” „… , chapter (33). Capital account instead of the Issued Capital account. Berkau: Financial Statements 5e …”

14. Liabilities on the Balance Sheet S. 313-342

„… the impact of monthly pay-ments on financial statements? Noth-ing! We do not report monthly and …” „… re-port the total of paid interest on the in-come statement. However, from the point of view of …” „… = 145,000.00 ZAR. 67 The rate of internal return equals to 6.1494104 %. Berkau: Financial Statements 5e …”

10. Statement of Cash Flows S. 250-265

„… of operating activi-ties similar to an income statement. A Profit and Loss account records business …” „… Ltd.'sSTATEMENT of PROFIT & LOSS and other COMPREHENSIVE INCOMEfor the year ended 31.12.20X8Figure 10.6: EIMKE …” „… Berkau: Financial Statements 5e 10-246 10. Statement of Cash FlowsWhat is in the Chapter? This …”

16. Table of Figures S. 349-352

„… Berkau: Financial Statements 5e 16-345 16. Table of FiguresFigure 1.1: Accounts 1.6 Figure 2.1 …” „… loss statement (20X1) 2-19 Figure 2.5: KIELING TAXI GmbH’s accounts (1.01.20X2) 2-20 Figure 2.6 …” „… statement of changes in equity (20X2) 3-50 Figure 4.1: DEMANN GmbH’s order calculation 4-56 Figure 4.2 …”

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

„… statement of profit or loss and other comprehensive income provides information about the financial …” „… . Although the statement of profit or loss and other comprehensive income tells us about the financial …” „… CapeLift (Pty) Ltd.'sSTATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X8 …”

Titelei/Inhaltsverzeichnis S. 1-6

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

doi.org/10.24053/9783739880938-0

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

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Reihe: BeckLex

Band 2021

Treffer in den folgenden Teilen:

Seite 116 – 120 S. 116-120

„… ; ~entscheidung decision on the appropriation of net income/net loss.Ergebnisverwendungs|rechnung statement of …” „… appropriation of net income/net loss; Konzern~rechnung statement of appropriation of consolidated net income/net …” „… oder Verlust ausweisen recognise as a gain or loss in profit or loss.Ergebnis|übernahme recognition of …”

Seite 111 – 115 S. 111-115

„… income, statement of profit or loss, profit and loss (statement) (P&L), profit and loss (account …” „… Verlust und sonstigem ~ („Gesamtergeb-nisrechnung“) IAS 1 statement of profit or loss and other …” „… equity; IAS/IFRS recognise outside profit or loss; HGB not recognise through the income statement; HGB …”

Seite 699 – 703 S. 699-703

„… GesamtergebnisrechnungStatement of profit or loss and other comprehensive income.S56statement of comprehensive income, current …” „… financial statements Gesamtergebnisrechnung – Konzern-abschluss; statement of profit or loss and other …” „… („Gesamtergebnisrechnung“)The statement of profit or loss and other comprehensive income presents all components of “profit or …”

Seite 454 – 458 S. 454-458

„… definierter Konzernjahresüberschuss/-fehlbetrag; statement of appropriation of ~ ~/net loss …” „… inclusion of the entity in the consolidated financial statements using the equity method are applied …” „… consolidated financial statements. In addition it contains the requirements for the elimination of intragroup …”

Seite 524 – 528 S. 524-528

„… position; (b) a condensed statement or condensed statements of profit or loss and other comprehensive …” „… profit or loss and other comprehensive income for the period; (c) a statement of changes in equity for …” „… ‘statement of comprehensive income’ instead of ‘statement of profit or loss and other comprehensive income …”

Seite 196 – 200 S. 196-200

„… statements.Jahresabschluss (i.S.v. Jahresabschluss, Rechnungsab-schluss) annual financial statements, set of financial …” „… preparing annual financial statements; Bekanntmachung des ~es announcement of the annual financial …” „… ; Feststellung des ~es adoption of the annual financial statements; im ~ ausgewiesene Beträge amounts recognised …”

Seite 649 – 653 S. 649-653

„… permits the use of a two-statement format, with a separate statement of profit or loss and a separate …” „… statement of comprehensive income.P89profit or loss, sth. shall be recognised in ~ ~ etw. ist erfolgswirksam …” „… , Erfolgsrechnung, Ergebnisrechnung.profit and loss statement: profit and loss (statement) (Abk = P&L) Gewinn- und …”

Seite 659 – 663 S. 659-663

„… and supplies, and of purchased merchandise, cost of ~ ~ HGB (Section 275 HGB income statement …” „… Objektivierungsgründen.reasons | for reversal of write-downs Begründung; Zuschreibungen; ~ why consolidated financial statements …” „… gains and losses recognised directly in equity” was also eliminated.R12recognised | expense of defined …”

Seite 689 – 693 S. 689-693

„… ; (b) a statement of profit or loss and other comprehensive income for the period; (c) a statement of …” „… entity may use the title ‘statement of comprehensive income’ instead of ‘statement of profit or loss and …” „… the consolidated financial statements in accordance with section 297(1) sentence 2 of the HGB. The …”

Seite 609 – 613 S. 609-613

„… 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 …” „… ; ~ presumption of associate status negative Assoziierungsvermutung; ~ statement Negativerklärung.negligently, act …”

Seite 166 – 170 S. 166-170

„… statement of profit or loss.Gewinn- und Verlustrechnung|, Gesamtkosten-verfahren income statement, by nature …” „… Ergebnisrechnung) (Abk = GuV) income statement, statement of income, statement of profit or loss, profit and loss …” „… ~ ~ right to participate in profits or losses.Gewinnermittlung calculating profit; determination of profit …”

Seite 554 – 558 S. 554-558

„… accounting standards.I7IFRS, House of ~ gesamter Regelbestand der IFRS (House of IFRS).IFRS, statement of …” „… Standards (IFRSs), by an explicit and unreserved statement of compliance with IFRSs.I11IFRS Foundation …” „… Standards wie sie in der EU anzuwenden sind; measure of 555IFRS Impairmentprofit or loss under IFRS(s …”

Seite 211 – 215 S. 211-215

„… Konzernergebnis|verwendungsrechnung statement of appropriation of consolidated net income/net loss; ~vortrag DRS 23 consolidated net …” „… loss.Konzerngewinn- und -verlustrechnung consolidated income statement.Konzerngewinn- und -verlustrechnung …” „… Equity and Total Recognised Results.Konzerneigenkapitalspiegel DRS/GAS 22 statement of changes in group …”

Seite 534 – 538 S. 534-538

„… (technological) obsolescence funktionale (technologische) Veralterung.function of expense, income statement, by …” „… of expense) method HGB (Section 275 HGB income statement) Umsatzkostenverfahren (UKV).functions …” „… , determining the ~ ~ Ermittlung des Abgangsergebnisses.gain or loss on disposal | of (items of) fixed assets …”

Seite 484 – 488 S. 484-488

„… consolidated financial statements against the amount of revalued equity attributable to these shares (section …” „… net income/net loss of the group DRS/GAS 22 Differenzbetrag für das gegenüber dem Mutterun-ternehmen …” „… niedrigere Konzernergebnis.differences, gains/losses from adjustment of ~ Ergebnisauswirkungen aus der …”

Seite 394 – 398 S. 394-398

„… changes in accounting policies, are set out in IAS 1 Presentation of financial statements.A12accounting …” „… policies relevant to understanding of financial statements Rechnungslegungs-methoden, die für das …” „… . All plans should include in their reports a statement of changes in net assets available for benefits …”

Seite 544 – 548 S. 544-548

„… ; ~ ~ Bruttogewinn.gross profit/loss Rohergebnis.gross profit method HGB (elimination of intercompany/intragroup profits …” „… and losses) Bruttoge-winnverfahren.gross profit on sales HGB (Section 275 HGB income statement (CoS …” „… amortised cost of a financial asset, before adjusting for any loss allowance.G31group IAS 21 Gruppe …”

Seite 494 – 498 S. 494-498

„… 494duration earnings (loss) per shareduration | of a contract Vertragslaufzeit; ~ of the defined …” „… Statements, Basis of Consolidation (STANDARD: GAS 19) Pflicht zur Konzern-rechnungslegung und Abgrenzung des …” „… financial statements in accordance with section 290 of the HGB. Additionally, the Standard governs the basis …”

Seite 504 – 508 S. 504-508

„… Anteilen; additional disclosures on statement of changes in ~ ergänzende Angaben zum Eigenkapitalspiegel …” „… - oder Firmenwert erfassen; component of ~ Eigenka-pitalkomponente; condensed statement of changes in …” „… ) Eigenkapi-talposition; ~ ~ presented in the consolidated statement of changes in equity Bestandsposten des …”

Seite 569 – 573 S. 569-573

„… income/net loss for the financial year, of a subsidiary included in the consolidated financial statements …” „… position; (b) a condensed statement or condensed statements of profit or loss and other comprehensive …” „… , elimination of ~ ~ Zwischenergebniseliminierung, Eliminierung von Zwischenergebnissen; gains/losses from …”

Seite 176 – 180 S. 176-180

„… ) income statement, statement of income, statement of profit or loss, profit and loss (statement) (P&L …” „… assets.Gruppe von Vorräten class of inventories.Gruppenbilanz combined financial statements …” „… ), profit and loss (account) (P&L)GuV, Ergebnisverwendung als ~ -Verlängerung appropriation of net profit …”

Seite 404 – 408 S. 404-408

„… losses.A67amount, settlement ~ Erfüllungsbetrag; total ~ Summe; Gesamtbetrag; units of equal ~ Einheiten …” „… Kapitalzuordnung; ~ of net income/net loss Verteilung des Ergebnisses; ~ of resources Ressourcenallokation; ~ of …” „… ; ~ of intangible assets IAS/IFRS Abschreibung immaterieller Vermögenswerte; ~ of losses (gains) arising …”

Seite 594 – 598 S. 594-598

„… entity shall use the remaining contractual term of the financial instrument.L51loss, currency …” „… (~) Ergebnis, Gewinn (Verlust); profit or ~ IAS 1 Gewinn oder VerlustProfit or loss is the total of income less …” „… expenses, excluding the components of other comprehensive income.L53loss, share of ~ Verlustanteil; tax …”

Seite 624 – 628 S. 624-628

„… 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 …” „… profit or loss and a separate statement of comprehensive income.O40other comprehensive income, total …”

Seite 36 – 40 S. 36-40

„… associates; Ergebnis aus assoziierten Unternehmen net income/net loss of associates; Ergebnisanteile nach …” „… , profit and loss transfer, or partial profit transfer agreements; ~ von Bewertungsvorgängen as a result of …” „… ; ~ einer Einstufung de-designation; ~ einer Wertminderung reversal of an impairment loss; ~ eines Plans …”

Seite 341 – 345 S. 341-345

„… loan arrangement.Verlust (siehe auch unter „Verluste“) loss.Verlust, Beherrschungs~ loss of control …” „… 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 409 – 413 S. 409-413

„… Jahresabschluss; subsidiary’s ~ ~ Jahresabschluss des Tochterunternehmens.annual financial statements, adoption of …” „… HerstellungskostenEntities that prepare financial statements on the historical cost basis of accounting do so without regard …” „… , allocate ~ (to) sachgerecht aufteilen (auf).appropriation (to) Einstellung (in).appropriation, statement of …”

Seite 449 – 453 S. 449-453

„… GesamtergebnisrechnungStatement of profit or loss and other comprehensive income.C62comprehensive income, statement presenting …” „… 449components Conceptual Framework for Financial Reporting~ of the financial statements Bestandteil …” „… Bestandteile des Steueraufwands (Steueranspruchs).components | of net income or net loss of exceptional size or …”

Seite 574 – 578 S. 574-578

„… contained in the net income/net loss of the parent entity in its annual financial statements.I124investment …” „… IAS 1 Presentation of Financial Statements). Therefore, financial statements may not be described as …” „… gruppenintern; konzernintern.intragroup, elimination of ~ profits and losses Eliminierung von …”

Seite 629 – 633 S. 629-633

„… entity, annual financial statements of the ultimate ~ ~ Jahresabschluss des obersten Mutter-unternehmens …” „… Mutterunternehmens; name of most senior ~ ~ producing publicly available financial statements höchstes …” „… Mutterunternehmen, das Abschlüsse veröffentlicht; net income in the annual financial statements of the ~ ~ Ergebnis …”

Seite 709 – 713 S. 709-713

„… (recoverable) in respect of the taxable profit (tax loss) for a period.T3tax, domestic ~ inländische Steuer …” „… Handelsbilanz-posten auf Steuerbilanzposten; reconciliation of carrying amounts in financial statements to …” „… differences; (b) the carry forward of unused tax losses; and (c) the carry forward of unused tax credits.T4tax …”

Seite 434 – 438 S. 434-438

„… that enter into the determination of profit or loss.C27cash flow statement HGB (Please note: IAS/IFRS …” „… at which an asset is recognised in the statement of financial position. (IAS 40, 41)C12carrying …” „… . (GAS 8)The carrying amount of the investment in an associate in the consolidated financial statements …”

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 71 – 75 S. 71-75

„… profits / net accumulated losses; ~ zu Beginn der vorangegangenen Periode statement of financial position …” „… 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 604 – 608 S. 604-608

„… ~ Anschaffungskostenmethode; cost of sales (function of expense) ~ HGB (Section 275 HGB income statement …” „… GAAP:A method of inclusion in the consolidated financial statements whereby the purchase cost of an …” „… statements in which the cost of the investment, including any hidden reserves and liabilities and goodwill or …”

Seite 509 – 513 S. 509-513

„… 509event excess of plan assetsevent, loss ~ Vers. Schadensfall; material ~ wichtiges Ereignis …” „… 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 634 – 638 S. 634-638

„… income for the ~ IAS 1 Gesamtergebnis für die PeriodeTotal of profit or loss and other comprehensive …” „… Periode; end of ~ not later than one year bis zu einem Jahr bis zum Ende der Periode; net income/net loss …” „… consolidated net income/net loss for the financial year as reported in the consolidated income statement or a …”

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 …” „… , liabilities, financial position and profit or loss of the group.”Alternatively, the wording of the …”

Seite 386 – 388 S. 386-388

„… date for the financial year of the consolidated financial statements.Zwischenbericht IAS 34 interim …” „… , Eliminierung von ~sen elimination of intercompany profits or losses; elimination of intragroup profits and …” „… elimination of intercompany profits or losses; elimination of intragroup profits and …”

Seite 241 – 245 S. 241-245

„… annual financial statements of the parent entity; Ergebnis des ~s net income/net loss of the parent …” „… loss of the parent entity and of the subsidiaries included in the consolidated financial statements …” „… the consolidated financial statements of the parent entity; Anteilseigner des ~s equity holders of …”

Seite 599 – 603 S. 599-603

„… to do so at a loss, because of insufficient market depth or because of market disruptions.M14market …” „… 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 399 – 403 S. 399-403

„… ); ~ ~ on statement of changes in equity ergänzende Angaben zum Eigenkapitalspiegel.additional | information …” „… financial statements, gains/losses from ~ ~ to conform to differing uniform group accounting policies …” „… der Anpassung; gains/losses from ~ of differences Ergebnis-auswirkungen aus der Fortschreibung der …”

Seite 529 – 533 S. 529-533

„… and losses arising from translating the financial statements of a ~ ~ Gewinne und Verluste aus der …” „… 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 …”

Seite 479 – 483 S. 479-483

„… latenten Steueransprüche angesetzt wurden; recognised ~ ~ in respect of the loss carryforward angesetzte …” „… 22 of the HGB governing accounting for deferred taxes. It shall be applied to financial statements …” „… an latenten Steuern; surplus of ~ ~ Passivüberhang an latenten Steuern; ~ ~ in financial statements …”

Seite 419 – 423 S. 419-423

„… most significance in the audit of the financial statements of the current period. Key audit matters are …” „… audit of the annual/consolidated financial statements and the management report/group management report …” „… Verantwortung des Abschlussprüfers; ~ ~ for the audit of the annual/consolidated financial statements and the …”

Seite 464 – 468 S. 464-468

„… Lebenshaltungskostenindex.cost | of materials HGB (Section 275 HGB income statement) Materialaufwand; ~ of merchandise sold …” „… services HGB (Section 275 HGB income statement) Aufwendungen für bezogene Leistungen; ~ of repairs …” „… ; Umstrukturierungs-kosten.cost of sales HGB (Section 275 HGB income statement; GAS 25) Herstellungskosten der zur Erzielung der …”

Seite 644 – 648 S. 644-648

„… Dienst-leistungslinie.product-based segment produktorientiertes Segment648production profit (or loss)A component of an entity which …” „… 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 639 – 643 S. 639-643

„… (post-BilMoG).post-employment, of which ~ HGB (Section 275 HGB income statement) davon für Altersversorgung.post-employment …” „… Entscheidungsmacht; delegated ~ IFRS 10 übertragene Verfügungsgewalt; innovative ~ Innovationskraft; loss of …” „… Vergleichszahlen der Vorperiode; statement of financial position as at (brE) /as of (amE) the beginning of the …”

Seite 514 – 518 S. 514-518

„… 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 …” „… resources and help users of those financial statements understand the amount, timing and certainty of future …”

Seite 161 – 165 S. 161-165

„… Ergebnis („Gesamtergebnisrechnung“) IAS 1 statement of profit or loss and other comprehensive income …” „… (statement of comprehensive income); dem Mutterunternehmen zuzurechnender ~ ~ profit or loss attributable to …” „… operations; ~ ~ des erworbenen Unternehmens profit (loss) of acquiree; ~ ~ des zusammenge-165Gewinn oder …”

Seite 469 – 473 S. 469-473

„… ; ~ effect of the change kumulierte Auswirkung der Änderung; ~ gain or loss kumulierter Gewinn oder Verlust …” „… Konzept der Tageswerte; ~ ~ financial statements Abschlüsse zu Tageswerten; ~ ~ statement of comprehensive …” „… amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.C …”

Seite 316 – 320 S. 316-320

„… ) subsidiary.Tochtergesellschaft, Ergebnis der ~ net income/net loss of the subsidiary.Tochterunternehmen DRS 8, 19, 23, 26, 27 …” „… financial statements of subsidiary; Anteile an ~ shares in subsidiaries; investments in subsidiaries …” „… Konzernabschluss einbezogenen ~ net income/net loss of the parent entity and of the subsidiaries included in the …”

Seite 719 – 723 S. 719-723

„… each other (“cross-stream transactions”), intragroup profits and losses are eliminated on the basis of …” „… ~ Wegfall von Geschäften; gains and losses arising from a group of similar ~ Gewinne und Verluste, die aus …” „… financial statements.T51transition, effect of ~ Auswirkung des Übergangs; year of ~ Jahr des …”

Seite 121 – 125 S. 121-125

„… preparation of annual financial statements, preparing financial statements; ~ des Konzernabschlusses preparing …” „… consolidated financial statements.Erstellungs|bericht report on preparation of annual financial statements …” „… Unternehmens in den Konzernabschluss initial inclusion of the entity in the consolidated financial statements …”

Seite 714 – 718 S. 714-718

„… liability in the statement of financial position and its tax base. Temporary differences may be either: (a …” „… determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is …” „… result in amounts that are deductible in determining taxable profit (tax loss) of future periods when the …”

Seite 734 – 738 S. 734-738

„… , increase or decrease in stock of finished goods and ~ ~ HGB (Section 275 HGB income statement) Erhöhung …” „… financial statements, consolidated financial statements and related reports of certain types of undertakings …” „… of association Entnahmen aus satzungsmäßigen Rücklagen; ~ from revenue reserves Entnahmen aus …”

Seite 429 – 433 S. 429-433

„… DRS/GAS 20 Geschäftser-gebnisNet income or net loss reported in the income statement within the meaning of …” „… the financial statements to evaluate the nature and financial effects of the business combination.B36 …” „… , or the equivalent measure of profit or loss under IFRSs.B37businessperson Unternehmer:in.business …”

Seite 331 – 335 S. 331-335

„… of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or …” „… Fortschreibung der ~ gains/losses from adjustment of differences.unterstellen (i.S.v. annehmmen, vermuten …” „… equity accounts presented in the statement of changes in group equity.verantwortliche Unternehmensinstanz …”

Seite 549 – 553 S. 549-553

„… responsibility statement, management states that, to the best of its knowledge, and in accordance with the …” „… true and fair view of the assets, liabilities, financial position and profit or loss and includes a …” „… description of the material opportunities and risks.H2half-yearly financial statements, set of …”

Seite 559 – 563 S. 559-563

„… - und -verlustrechnung.income statement, appropriation of net profit reported below …” „… . Differences between the carrying amount and tax base of assets and liabilities, and carried forward tax losses …” „… decrease in stock of finished goods and work in progress HGB (Section 275 HGB income statement) Erhöhung …”

Seite 679 – 683 S. 679-683

„… course of an entity’s ordinary activities.R73revenue (§ 275 HGB income statement) Erlöse, Umsatzerlöse …” „… statement/P&L)) Ertrag-Aufwand; recognition of ~ Erfassung von Umsatzerlösen; reduction of ~ Erlösminderung …” „… statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract …”

Seite 519 – 523 S. 519-523

„… finanziellen VermögenswertsThe amortised cost of a financial asset, before adjusting for any loss allowance.F19 …” „… ; ~ ~ reclassified out of financial assets at fair value through profit or loss finanzielle Vermögenswerte, die von …” „… relevant and useful information to users of financial statements for their assessment of the amounts …”

Seite 619 – 623 S. 619-623

„… Davon-Vermerk.of which | from affiliated companies HGB (Section 275 HGB income statement) davon aus verbundenen …” „… decisions that users make on the basis of the financial statements.O10on | behalf of customers im Namen von …” „… ; ~ ~, total Summe Anfangskapital.opening IFRS statement of financial position IFRS 1 IFRS-EröffnungsbilanzAn …”

Seite 389 – 393 S. 389-393

„… /EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements …” „… accounting issues.A10i Consistent application enhances the utility of financial statements to users by …” „… presentation and classification of items in the financial statements from one period to the next.A11accounting …”

Seite 459 – 463 S. 459-463

„… financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from …” „… ~ Arbeitneh-merbeiträge; employer ~ Arbeitgeberanteile; Arbeitgeberbeiträge; limit on ~ Beitrags-begrenzung; loss of …” „… Beherrschung; legal ~ gesetzliche Verfügungsmacht; losing ~ (of) Verlust der Beherrschung; loss of ~ (of …”

Seite 206 – 210 S. 206-210

„… loss of the parent entity and of the subsidiaries included in the consolidated financial statements …” „… 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 321 – 325 S. 321-325

„… or loss.Umgliederung reclassification.Umgliederung, Art der ~ nature of the reclassifi-cation; Gründe …” „… 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 256 – 260 S. 256-260

„… Jahr bis zum Ende der ~ end of period not later than one year; Ergebnis (Verlust) der ~ profit (loss …” „… : DRS 19) Duty to Prepare Consolidated Financial Statements, Basis of ConsolidationDRS 19: Dieser …” „… des Konzernabschlusses mandatory component of consolidated financial statements …”

Seite 101 – 105 S. 101-105

„… profits and losses.Eliminierung von Zwischenergebnissen elimination of intercompany profits or losses …” „… elimination; Zwischenergebnis~ elimination of intercompany profits or losses; elimination of intragroup …” „… ; elimination of intragroup profits and losses.105Embedded-Value-Analyse …”

Seite 444 – 448 S. 444-448

„… period; (b) a statement of profit or loss and other comprehensive income for the period; (c) a statement …” „… entity may use the title ‘statement of comprehensive income’ instead of ‘statement of profit or loss and …” „… kumulierte Aktiva.combined entity zusammengeschlossenes Unternehmen; profit (loss) of ~ ~ Gewinn (Verlust …”

Seite 724 – 728 S. 724-728

„… statements of a reporting entity that is theparent alone.U2unconsolidated subsidiary nicht vollkonsolidiertes …” „… unzuverlässig.unreserved uneingeschränkt.unreserved, explicit and ~ statement of compliance with IFRSs ausdrückliche 727 …” „… ~ wirtschaftliche Entscheidungsfindung der Adressaten; economic decisions of ~ of the financial statements …”

Seite 589 – 593 S. 589-593

„… Gesamtergebnis-rechnung; ~ ~ in the statement of profit or loss Posten in der Gewinn- und Verlustrechnung.line of business …” „… 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 311 – 315 S. 311-315

„… ; ~ Anfangskapital opening balance, total; ~ aus Gewinn oder Verlust und sonstigem Ergebnis total of profit or loss …” „… ; ~ der Verluste (aus) total losses (on); ~ der Wertaufholungen aggregate reversals of impairment losses …” „… ; zu ~n aufgestellte Gesamtergebnisrechnung current cost statement of comprehensive income.täglich …”

Seite 684 – 688 S. 684-688

„… the net income/net loss of the parent entity in its annual financial statements.S1sampling …” „… financial statements of the parent entity Abbildung von Risiken und Chancen im Konzernabschluss des …” „… recognition of investment income are met, the net income/net loss of the subsidiaries is already contained in …”

Seite 41 – 45 S. 41-45

„… profit or loss; ergebniswirksam ~ eliminate in the income statement; vollständig ~ derecognise in their …” „… value.Aussagekraft des Konzernabschlusses informative value of the consolidated financial statements …” „… loss of control; ~ an nicht beherrschende Anteile distributions to non-controlling …”

Seite 371 – 375 S. 371-375

„… ; reversing an impairment loss.Wertaufholung, Wertminderungsaufwand und ~ impairment loss and reversal of …” „… impairment loss recognised in profit or loss.Wertaufholungen, Summe der ~ aggregate reversals of impairment …” „… losses.Wertminderungsaufwendungen, Summe der ~ aggregate impairment losses; Wertaufholung bei ~ reversal of impairment …”

Seite 474 – 478 S. 474-478

„… financial statements of subsidiary Abschlussstichtag eines Tochterunternehmens; ~ of exercise Tag der …” „… Entscheidungsbaum.decision useful IFRS entscheidungsrelevant.decision on the appropriation of net income/net loss …” „… attributable to a subsidiary due to the loss of control by the parent entity over that subsidiary.D11 …”

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 …” „… ) the profit or loss of the company, fund or other entity that issues the contract.D59discretionary …”

Seite 654 – 658 S. 654-658

„… supplies, and of ~ ~ HGB (Section 275 HGB income statement) Aufwendungen für Roh-, Hilfs- und …” „… ~ ~ allgemeine Kaufkraft; loss of ~ ~ Kaufkraftverlust.purpose Bestimmung; Zweck; Zweckbestimmung.purpose …” „… rate is the ratio of exchange for two currencies.R2rate, expected credit loss ~ Quote der erwarteten …”

Seite 306 – 310 S. 306-310

„… ~ (Umgliederungsrechnung) reconciliation of carrying amounts in financial statements to tax accounts.Steuerbilanz der …” „… recognised deferred tax assets in respect of the loss carryforward.steuerlicher Verlust: zu versteuerndes …” „… adjustment item.steuerlicher Gewinnvortrag tax credit carryforward.steuerlicher Verlust tax loss.steuerlicher …”

II. Gliederung der Gewinn- und Verlustrechnung (GuV) gemäß § 275 Handelsgesetzbuch (HGB) S. 746-749

„… income / net loss for the financial year (brE) / fiscal year (amE)Classification of the income statement …” „… / Jahresfehlbetrag.Anhang II Gliederung der Gewinn- und Verlustrechnung747II. Classification of the income statement in …” „… ) / fiscal year (amE)Classification of the income statement Appendix II748I. Umsatzkostenverfahren1 …”

Seite 201 – 205 S. 201-205

„… accounts.Kapitalkontenanpassung capital account adjustment.Kapitalkonten|entwicklung statement of changes in capital accounts …” „… ; ~entwicklung für Personen-handelsgesellschaften und andere Mitunter-nehmerschaften statement of changes in …” „… , allgemeine ~ general purchasing power.Kaufkraftverlust loss of purchasing power.Kaufleute merchants.Kaufleute …”

Seite 346 – 350 S. 346-350

„… des Anlagevermögens losses on the disposal (of items) of fixed assets; ~ tragen bear losses.vermeiden …” „… VerhältnissenVerlustabzugsbeschränkungen loss carryover limitations.Verlustanteil share of loss; nicht durch Vermögenseinlagen gedeckter …” „… assets in respect of the loss carryforward; Gewinnvortrag/~ HGB (§ 266 HGB-Bilanz) retained profits …”

Seite 366 – 370 S. 366-370

„… Schätzung der Kreditverluste probability-weighted estimate of credit losses.wahrscheinlichkeitsgewichtetes …” „… amount of the net assets recognised in the consolidated financial statements; at-Equity- ~ DRS 26 …” „… unrealised currency translation gains and losses.Währungsumrechnungsrücklage IFRS 7, 9 foreign currency …”

Seite 291 – 295 S. 291-295

„… ; wahrscheinlichkeitsgewichtete ~ der Kreditverluste probability-weighted estimate of credit losses.Schätzungs|änderung change in …” „… Nutzen verkörpern (im Framework for the Preparation and Presentation of Financial Statements (im …” „… duty.satzungsmäßige Aufgaben: Aufwendungen zur Erfüllung satzungsmäßiger Aufgaben costs of statutory …”

Seite 6 – 10 S. 6-10

„… veraltete Bestände obsolescence allowances on inventories.Abschluss 1. annual financial statements, set of …” „… ; set of half-yearly financial statements; handelsrechtlicher ~ German GAAP financial statements; IFRS …” „… ~ condensed financial statements, condensed set of financial statements; verkürzter Zwischen~ condensed …”

Seite 51 – 55 S. 51-55

„… 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 …” „… Konzernabschluss treatment in consolidated financial statements; ~ nicht ausgeschütteter Gewinne treatment of …”

Seite 56 – 60 S. 56-60

„… fair value through profit or loss (FVTPL); Ermittlung des beizulegenden Zeitwerts determination of fair …” „… ~ report on preparation of annual financial statements; Finanz~ financial report; Finanz~ für besondere …” „… nature of income determination; ~ des Periodenergeb-nisses adjustments to profit or loss for the period …”

Seite 86 – 90 S. 86-90

„… („Gesamtergebnis-rechnung“) IAS 1 statement of profit or loss and other comprehensive income (statement of comprehensive …” „… Gesamt-ergebnisses statement presenting comprehensive income; ~ des Geschäftsverlaufs description of the course of …” „… business; ~ eines Abschlusses für allgemeine Zwecke presentation of general purpose financial statements …”

Seite 614 – 618 S. 614-618

„… to that presented in the statement of financial position, statement(s) of profit or loss and other …” „… be classified as 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 …”

Seite 181 – 185 S. 181-185

„… ~ measure of profit or loss under IFRS(s); Erklärung der Übereinstimmung mit den ~ statement of compliance …” „… maximum exposure to loss; ~wertprinzip für Verbindlichkeiten higher of cost or market value for …” „… with IFRS(s); Erklärung über die Einhaltung der ~ statement of IFRS compliance; gesamter Regelbestand …”

Seite 151 – 155 S. 151-155

„… statement of profit or loss and other comprehensive income (statement of comprehensive income); Posten der …” „… consolidated financial statements; Gesellschafter eines ~s venturer of a joint venture; in den Konzernabschluss …” „… payment.Genehmigung | des Abschlusses authorisation of financial statements; ~ erteilen give authorisation.Genehmigung …”

Seite 694 – 698 S. 694-698

„… entity to reflect in its profit or loss and financial position the effects of share-based payment …” „… income or net loss of exceptional ~ or incidence Ergebnisanteile von außergewöhnlicher Größenordnung oder …” „… 694share share-based payment transactionUnternehmens; ~ of other comprehensive income Anteil am …”

Seite 414 – 418 S. 414-418

„… ausweisen; reversal of impairment losses for ~ IAS/IFRS Wertaufholung für Vermögenswerte; similar rights and …” „… consolidated financial statements is also invested in accordance with section 271(1) of the HGB. (GAS 26, 27)A …” „… “ assoziiertes Unternehmen; share of losses of ~ anteilige Verluste des assoziierten Unternehmens.associate …”

Seite 579 – 583 S. 579-583

„… emissionsfähig.issuance Ausgabe; Emission.issuance, cash proceeds from ~ of bonds DRS/GAS (Cash flow statement GAS 2 …” „… , transitorische Aktivai Expenses paid but not yet incurred.item of profit or loss Ergebnisbestandteil.item stated …” „… , inclusion of ~ in financial statements Erfassung von Posten in der Bilanz; income and expense ~ Ertrags- und …”

Seite 669 – 673 S. 669-673

„… financial year, comprising a set of half-yearly financial statements, an interim management report and a …” „… events Nachtragsbericht.report on preparation of annual financial statements Erstellungsbericht.report on …” „… für Geschäftsvorfälle zwischen berichtspflichtigen Segmenten; impairment loss and reversal of …”

Seite 1 – 5 S. 1-5

„… in the consolidated financial statements of the parent entity; ~ von Zahlungsströmen reporting of …” „… disposal entry; ~datum date of disposal; ~erfolg DRS/GAS 18 disposal gain.Abgangs|ergebnis gain or loss on …” „… immateriellen Vermögensgegenständen HGB gain or loss on disposal of investments, tangible fixed assets and …”

Seite 11 – 15 S. 11-15

„… of the financial statements; wirtschaftliche Entscheidungsfindung der ~ economic decision-making …” „… financial statement users, users of financial statements.Adresse address.Adresse des eingetragenen Sitzes …” „… ; verwässertes Ergebnis je ~ diluted earnings (loss) per share; Wert einer ~ value of a share.Aktien …”

Seite 286 – 290 S. 286-290

„… , Abschreibung von Verlusten (Gewinnen) aus der ~ Vers. amortisation of losses (gains) arising on buying …” „… loss on disposal of investments, tangible fixed assets and intangible fixed assets; planmäßige …” „… losses.Rückstellungen für drohende Verluste aus schwebenden Geschäften provisions for expected losses from executory …”

Seite 141 – 145 S. 141-145

„… Unterschiedsbeträge gains/losses from adjustment of differences.Fortschreibung | des Equity-Wertansatzes adjustment of …” „… Preparation and Presentation of Financial Statements – 1989); Rahmenkonzept für die Finanzberichterstattung …” „… Konzernabschlusses voluntary preparation of consolidated financial statements; ~ Leistungen voluntary benefits …”

Seite 664 – 668 S. 664-668

„… possibility that its financial position and profit or loss may have been affected by the existence of related …” „… remuneration of governing body members in consolidated financial statements. The specific requirements for …” „… Rücknahmeverbot; ~ terms Tilgungsbedingungen; ~ terms of loans payable Tilgungsbedingungen der …”

Seite 381 – 385 S. 381-385

„… Abschlusses objective of financial statements.Zielsetzungen, Risikomanagement~ risk management …” „… profit (loss) of combined entity.zusammengesetzt composite; compound.zusammengesetztes | Finanzinstrument …” „… ); erfolgswirksam zum beizulegenden ~ bewertet (FVTPL) IAS 27, IAS 39 at fair value through profit or loss (FVTPL …”

Seite 326 – 330 S. 326-330

„… explicit and unreserved statement of compliance with IFRSs.uneingeschränkter Bestätigungsvermerk …” „… ~ financial statements of individual group entities; Abschreibungspolitik des ~s entity’s write-off policy …” „… office of entity; Angaben zum ~ corporate information and statement of IFRS compliance; Anteil an einem …”

Seite 66 – 70 S. 66-70

„… (re-)measurement gains and losses.Bewertungsgrundlage basis of measurement; measurement basis.Bewertungsgrundlage …” „… Leistungen zur Verfügung stehenden Nettovermögens statement of changes in net assets available for …” „… Schulden measurement of operating segment profit or loss, assets and liabilities; ~ durch eine unabhängige …”

Seite 439 – 443 S. 439-443

„… ) IAS/IFRS (formerly: Framework for the Preparation and Presentation of Financial Statements (1989 …” „… durch Zuschreibungen; ~ in equity accounts presented in the statement of changes in group equity …” „… Gliederung von Posten; ~ of the activities Abgrenzung der Tätigkeitsbereiche; ~ of the financial statements …”

Seite 301 – 305 S. 301-305

„… 1 statement of profit or loss and other comprehensive income (statement of comprehensive income …” „… profit or loss (either in OCI or equity); Bestandteil des sonstigen Ergebnisses component of other …” „… zurechenbares Ergebnis profit or loss attributable to ordinary equity holders of the parent entity.Stammkapital …”

Seite 261 – 265 S. 261-265

„… statement of profit or loss; ~, die außerhalb des Gewinns oder Verlusts erfasst werden items recognised …” „… outside profit or loss.Postengruppen DRS/GAS 20 groups of items.Postengruppen, Absicherung von ~ hedges of …” „… . Position) account n; item; line item.Posten, Abschluss~ element of financial statements; Abstimmungs …”

Seite 61 – 65 S. 61-65

„… declared before financial statements authorised for issue; ~ der Art des Plans description of type of plan …” „… in the consolidated statement of changes in equity.Bestandteil component, element, part.Bestandteil …” „… element of cost; ~ des Abschlusses component of the financial statements; ~ des Konzernabschlusses …”

Seite 156 – 160 S. 156-160

„… veräußernde ~ operations to be disposed of.Geschäftsbericht annual financial statements; annual …” „… ähnlichen ~n entstehen gains and losses arising from a group of similar transactions; nicht geordnete ~ IFRS …” „… statements for the largest and smallest number of companies that are included in the consolidated financial …”

Seite 351 – 355 S. 351-355

„… entity’s assets; Wertaufholung für ~ IAS/IFRS reversal of impairment losses for assets; Wertminderung von …” „… 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 564 – 568 S. 564-568

„… amounts in an insurer’s financial statements arising from insurance contracts and helps users of those …” „… financial statements understand the amount, timing and uncertainty of future cash flows from insurance …” „… ) the profit or loss of the company, fund or other entity that issues the contract.I72insurance …”

Seite 186 – 190 S. 186-190

„… und immateriellen Vermögensgegenständen HGB gain or loss on disposal of investments, tangible fixed …” „… , ~ ~ – Einzelabschluss/Konzernabschluss statement of cash flows, indirect method – separate financial statements/consolidated financial …” „… , Angabe allgemeiner ~ über den Abschluss disclosure of general information about financial statements …”

Seite 336 – 340 S. 336-340

„… 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 …” „… loss.Verbindlichkeitenspiegel liabilities classified by maturity in tabular form.Verbindlichkeitskomponente liability …”

Seite 46 – 50 S. 46-50

„… profit or loss and on financial position and cash flows; ~ ~ auf den Abschluss effect of share-based …” „… taxable profit (tax loss); ~ des Übergangs auf IFRS effect of transition to IFRSs; ~ des Übergangs …” „… income or net loss of exceptional size or incidence; finanzielle ~ für den Konzern financial importance …”

Seite 31 – 35 S. 31-35

„… ) of the voting power; Verlust~ share of loss.Anteil, langfristig fälliger ~ non-current portion.Anteil …” „… ) apportion (to).anteilige | Verluste des assoziierten Unternehmens share of losses of associate; ~ Zuordnung …” „… Abschlusses nature of financial statements; ~ des Fehlers nature of the error; ~ des Plans type of plan; ~ des …”

Seite 26 – 30 S. 26-30

„… statements to conform to differing uniform group accounting policies; Erläuterung der ~ explanation of …” „… Veräußerung von langfristigen Vermögenswerten adjustment for losses (gains) on disposal of non-current assets …” „… nach der Equity-Methode bilanziert werden entity’s interest in profit or loss of associates and joint …”

Seite 729 – 733 S. 729-733

„… ~ Wertrückgang; current ~ of goodwill DRS/GAS 23 beizulegender 730value added statements VAT exemptWert des …” „… 729valuation valuetigungen; depreciation, amortisation and write-downs of and ~ ~ on receivables …” „… and items of fixed assets Abschreibungen, Wertbe-richtigungen auf Forderungen und Gegenstände des …”

Seite 106 – 110 S. 106-110

„… entscheidungsnützliche Finanzinformationenand/or partial loss of control and discontinuation of a prior consolidation)I …” „… ~ investment decision; Ergebnisver-wendungs~ decision on the appropriation of net income/net loss …” „… decisions of users of the financial statements.Entscheidungsbaum decision tree.Entscheidungsfindung …”

Seite 226 – 230 S. 226-230

„… expense in profit or loss of defined benefit plans; Schulden von leistungsorientierten Plänen liabilities …” „… Gemeinschaftsunternehmen benefits from joint ventures.leistungsabhängige Abschreibung(smethode) (units of) activity method …” „… (of depreciation), units of production method (of depreciation).leistungsabhängige …”

Seite 499 – 503 S. 499-503

„… Abschlussstichtag; option outstanding at the ~ ~ am Ende der Berichtsperiode ausstehende Option; statement of …” „… ~ at-Equity bilanzierte Unternehmen; financial statements of individual group ~ Abschlüsse der einbezogenen …” „… ; revalued ~ neubewertetes Eigenkapital; segment ~ Segmenteigenkapital; statement of changes in …”

Seite 251 – 255 S. 251-255

„… : Jahresabschluss des obersten Mutterunternehmens annual financial statements of the ultimate parent entity.oberstes …” „… Standards for the Audit of Financial Statements.ordnungsmäßige Rechnungslegung: IFRS-Grundsätze …” „… consolidated tax group subsidiary.Organgesellschaft, Abschluss der ~ financial statements of the consolidated …”

Seite 221 – 225 S. 221-225

„… Nettovermögens statement of net assets available for benefits; Erbringung von ~ provision of services …” „… Steueransprüche: Abwertung latenter Steueransprüche write-down of deferred tax assets; abzugsfähige temporäre …” „… ~ ~ subsequent recognition of deferred tax assets.Latente Steuern (STANDARD: DRS 18) Deferred TaxesDRS 18: Dieser …”

Seite 21 – 25 S. 21-25

„… information about financial statements; ~ der Abschreibungs-methode disclosure of depreciation/amortisation …” „… information and statement of IFRS compliance; ~ zur Berichtsperiode disclosures on reporting period; ~ zur …” „… restated statement of financial position, restated balance sheet.angepasster | Betrag restated amount …”

Seite 131 – 135 S. 131-135

„… 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 …” „… through profit or lossEine finanzielle Verbindlichkeit, die eine der folgenden Bedingungen erfüllt: (a …”

Seite 539 – 543 S. 539-543

„… statements in accordance with ~ ~ Abschluss nach handelsrechtlichen Vorschriften; requirements of …” „… handelsrechtlicher Konzernabschluss; ~ ~ definition of consolidated net income/net loss for the financial year …” „… Statements and of the Management Report in accordance with IDW AuS 400 (new; 01–2018)) vermittelt unter …”

Seite 266 – 270 S. 266-270

„… Presentation of Financial Statements – 1989); Rahmenkonzept für die Finanzberichterstattung – 2010 (Conceptual …” „… of Financial Statements.Rahmenkonzept für die Bilanzierung accounting framework.Rahmenvertrag …” „… GoB) principle of substance over form; ~ einheitlicher Bewertung (Kodifizierter GoB) uniform …”

Seite 361 – 365 S. 361-365

„… 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 …” „… securities.Verzinsung interest; interest rate; rate of return.Verzinsung, feste ~ fixed interest rate; Jahres~ annual …”

Seite 216 – 220 S. 216-220

„… assessment of expected credit losses; erwartete ~ aus finanziellen Vermögenswerten expected credit losses on …” „… ); wahrscheinlichkeitsgewichtete Schätzung der ~ probability-weighted estimate of credit losses; Wertberichtigung für erwartete …” „… losses.Lasten, Kapitalanlagen mit stillen ~ investments with unrealised losses.Last-in-First-out-Verfahren (Abk …”

I. Gliederung der Bilanz gemäß § 266 Handelsgesetzbuch (HGB) S. 742-745

„… ) ................................................................................ 743 II. Classification of the income statement in accordance with Section 275 HGB (German Commercial …” „… ) / checks (amE).C. Prepaid expenses.D. Deferred tax assets.E. Excess of plan assets over post-employment …” „… ; 2. Reserve for shares in a parent or majority investor; 3. Reserves provided for by the articles of …”

Seite 16 – 20 S. 16-20

„… Informationen über den Abschluss disclosure of general information about financial statements; wie im HGB …” „… general information about financial statements; ~ Anhangangaben und sonstige Erläuterungen disclosure of …” „… average exercise prices of share options.Aktienoptionen | mit Nettobarausgleich net cash-settled share …”

Seite 584 – 588 S. 584-588

„… große Kapitalgesellschaft; ~ loss Vers. Großschaden.largely weitgehend.largest group of companies …” „… 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 91 – 95 S. 91-95

„… losses.Drohverlustrückstellungen IAS/IFRS provisions for onerous contracts; provisions for expected losses; (HGB) provisions for …” „… anticipated losses.DRS (Abk f. Deutscher Rechnungslegungs Standard) German Accounting Standard (GAS)DRSC (Abk …” „… , Abwicklung der ~ IAS 32, 36 unwinding of the discount.Diskontierungszinssatz discount rate.Diskrepanz …”

Seite 136 – 140 S. 136-140

„… available-for-sale; Ausreichung eines finanziellen Vermögenswerts IAS/IFRS origination of a financial asset …” „… ; Bruttobuchwert eines finanziellen Vermögenswerts IFRS 9 gross carrying amount of a financial assetDie …” „… IAS/IFRS contractual cash flows of a financial asset.finanzielle Vermögenswerte | mit bereits bei Erwerb …”

Seite 236 – 240 S. 236-240

„… erwartete Kreditverluste method of assessment of expected credit losses; Gleichartigkeit der ~n des …” „… den Konzernabschluss) purchase method (of accounting)Nach den geltenden …” „… ); Interessenzusammenführungs~ IAS/IFRS merger accounting, pooling of interests method; Kapitalanteils~ proportionate equity …”

Seite 126 – 130 S. 126-130

„… acquiree; Gewinn (Verlust) des erworbenen Unternehmens profit (loss) of acquiree; nicht beherrschende …” „… facts.Fakten, bloße Nennung von ~ mere statement of facts.faktisch beschränkt constructively limited.faktische …” „… acquisition; Unternehmens~ DRS 18, 23 business acquisition.Erwerb, Kosten des ~s costs of purchase; Zugänge …”

Seite 376 – 380 S. 376-380

„… Einzahlungs-überschüsse zu generieren.W30wirtschaftliche Lage des Konzerns economic position of the group.wirtschaftliche …” „… ; ~ Eigentums-übergang transfer of beneficial ownership.wirtschaftlicher Gehalt (economic) substance; ~ ~ eines …” „… Geschäftsvorfalls substance of the transaction; dem wirtschaftlichen Gehalt nach in substance; tatsächlicher …”

Quellenangaben Englisch-Deutsch S. 787-810

„… reference for the standards, i.e.: - If the source is given as DRS or GAS plus the number of the standard …” „… DRS or GAS plus the number of the standard, the work cited is as follows: International Financial …” „… / ifrs-topics/europe?set_language=en A5 European Securities and Markets Authority (ESMA); Guidelines On enforcement of financial …”

doi.org/10.15358/9783800663064

Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. - Säulen der Kostenrechnung

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Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (Hrsg.)

Säulen der Kostenrechnung

2017

Treffer in den folgenden Teilen:

4. Jonathan N. Harris (1936): What did we earn last month? S. 113-139

„… overhead from standard manufacturing costs for the purpose of securing a monthly profit and loss statement …” „… example: 10-6A is the number of the Divisional Profit and Loss Statement of the Eastern Domestic Sales …” „… have questioned the accuracy of a profit and loss statement which showed a loss of $5,015 on sales of …”

8. Wolfgang Kilger (1961): Flexible Plankostenrechnung und Deckungsbeitragsrechnung S. 224-242

„… can be devoted to the effect which direct costing has on the profit and loss statement and …” „… impossibility to isolate the cost of any one. That is to say the actual cost of a single product is a …” „… all interrelated, in some respects nearly and in others remotely, so that a calculation of actual …”

5. Ronald Harry Coase (1938): Business Organization and the Accountant S. 140-148

„… well be that its life is shortened. This (…) loss of profits in the future (…) is a cost of using the …” „… represent the only extended statement in print of the approach to costs, particularly as applied to …” „… zwei Beiträge von Coase sind in diesem Zusammenhang bedeutsam. Der Aufsatz „The nature of the firm …”

15. Joel S. Demski / Gerald A. Feltham (1976): Cost Determination S. 335-351

„… outlay-costs may be deferred (as assets), amortized (as expense) or abandoned (as losses). lt is the duty of …” „… University of British Columbia. Hier forscht er nicht nur im Gebiet der Kostenrechnung, sondern insbesondere …” „… Institute of Chartered Public Accountants (AICPA) im Jahre 1968 in Auftrag gegeben wurde. Demski und …”

doi.org/10.15358/9783800652884

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