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Michael Hirt - Die wichtigsten Strategietools für Manager

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Michael Hirt (ed.)

Die wichtigsten Strategietools für Manager

Series: Management Competence

Volume 2014

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41 Financial Statement Analysis S. 143-146

„… 41 Financial Statement Analysis Einsatzbereich – Erfolgsdarstellung eines Unternehmens in der …” „… analytisch verstehen und interpretieren können. 13141 Financial Statement Analysis 41.2 Umsetzung 1 …” „… Verlag, München, 2003 Financial Statement Analysis: A Practitioner‘s Guide; Fridson, M.S./Alvarez, F …”

40 Corporate Valuation Analysis S. 140-143

„… Unternehmensbewertung; Spremann, K.; Oldenbourg Wissenschaftsverlag, München, 2004 41 Financial Statement Analysis …” „… 40 Corporate Valuation Analysis Einsatzbereich – Ermittlung des Unternehmenswerts unter Beachtung …” „… , Frankfurt am Main, 2002 12940 Corporate Valuation Analysis Corporate Valuation: An Easy Guide to Measuring …”

Stichwortverzeichnis S. 340-344

„… -Felder-Matrix 164 Financial Statement Analysis 130 Fischgrätendiagramm 281 Five Forces 12 FMEA 278 Forecasting …” „… Stichwortverzeichnis A ABC-Analyse 80, 232 Amortisationsrechnung 124 Analysis 190 …” „… Analysis 146 Comstrat-Analyse 146 Comstrat-Portfolio 148 Conjoint Analysis 43 Controlling 302 Convenience …”

Literaturverzeichnis S. 332-340

„… Fehlermöglichkeits- und -einflussanalyse 278 4-Felder-Matrix 164 Financial Statement Analysis 130 Fischgrätendiagramm …” „… ): Statistik, Oldenbourg, München Grant, R. (2007): Contemporary Strategy Analysis, Blackwell Publishing …” „… . F. / Anderson, R. E. / Tatham, R. L. / Black, W. C. (1998): Multivariate data analysis (5. Aufl …”

Titelei/Inhaltsverzeichnis S. 1-16

„… Valuation Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 41 Financial Statement …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 14 Conjoint Analysis …” „… Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 42 Rate des selbst finanzierten …”

doi.org/10.15358/9783800648474

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Carsten Berkau

Financial Statements

2021

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5 Basics of Financial Statement Analysis S. 89-108

„… Berkau: Financial Statements 6e 5-89 5 Basics of Financial Statement Analysis 5.1 What is in the …” „… Chapter? In this chapter, we cover the basics of financial statement analysis. For the preparation of a …” „… thorough financial statement analysis, you need more background knowledge about the in-dustry than we can …”

Titelei/Inhaltsverzeichnis S. 1-12

„… : ......................................................................................................... 4-88 5 Basics of Financial Statement Analysis .......................................... 5-89 5.1 What …” „… Financial StatementsInternational Accounting (IFRS)6th EditionCarsten BerkauFinancial Statements …” „… Berkau Financial Statements International Accounting (IFRS) 6 , revised and extended EditionUVK Verlag …”

15 Abbreviations S. 383-389

„… Financial Statement Analysis FUE Fuel Costs FV Fair Value FVTPL Fair Value Through Profit or Loss FVTOCI …” „… Berkau: Financial Statements 6e 15-383 15 Abbreviations /a per annum, per year Acc Accounting …” „… , Cost Driver CEO Chief Executive Officer c/d Balance carried down Berkau: Financial Statements 6e …”

18 Literature S. 395-398

„… Berkau: Financial Statements 6e 18-395 18 Literature Arendse, R. [2019]: Fundamental Ac-counting …” „… . 2nd Edition, Cape Town. Berkau: Financial Statements 6e 18-396 Lubbe, I.; Modack, G.; Herbert …” „… Statement Analysis. Chichester. Schneeloch, D.; Meyering, S.; Patek, G. [2016]: Betriebliche Steuerlehre …”

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 …” „… state-ment of changes in equity as part of a full set of financial statements. IAS 1.106 requires the …”

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 …” „… cash flows80 is required by IAS 1.10 as part of a full set of fi-nancial statements. Users of financial …” „… . Readers of financial statements strive to predict future liquidity and cash flows and, in particular, they …”

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 …” „… fi-nancial statements along IAS 1.10. It contains income, like revenues and gains, and all expenses for the …” „… . Profit or loss as disclosed by an in-come statement is the difference be-Berkau: Financial Statements 6e …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Financial Statements

2020

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

„… Berkau: Financial Statements 5e 5-76 5. Basics of Financial Statement AnalysisWhat is in the …” „… Chapter? We cover the basics of financial state-ment analysis. For the preparation of a genuine financial …” „… Objectives: After studying this chapter, you know the most important aspects of financial statement analysis …”

15. Abbreviations S. 343-348

„… Africa F/S Financial StatementsFSA Financial Statement AnalysisFue Fuel CostsFV Fair ValueFVTPL Fair …” „… Berkau: Financial Statements 5e 15-339 15. AbbreviationsAcc AccountingAcc. AccumulatedACC …” „… Financial Officer, Accountant CFS Statement of Cash Flows CGG Council Cooperation for the Arab states in the …”

Titelei/Inhaltsverzeichnis S. 1-6

„… Retailers 4-54 5. Basics of Financial Statement Analysis 5-76 6. Formal Aspects of Financial Statements 6-95 …” „… Financial Statements Carsten Berkau Financial Statements International Accounting (IFRS) 5 …” „… South Africa, China and South Korea.Berkau: Financial Statements 5e 1-1 Contents 1. Conventions 1-3 2 …”

18. Literature S. 354-355

„… Edi-tion, Cape Town. Schmidtlin, N. [2014]: The Art of Company Valuation and Financial Statement Analysis …” „… Berkau: Financial Statements 5e 18-350 18. LiteratureBerkau, C.; Berkau, K.S. [2018]: Basics of …” „… .; Powers, M: [2016] Fi-nancial Accounting. 11th Edition, Bos-ton, MA. Berkau: Financial Statements 5e …”

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

„… 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 …” „… must prepare a state-ment of changes in equity as it is part of a full set of financial statements …”

10. Statement of Cash Flows S. 250-265

„… Berkau: Financial Statements 5e 10-246 10. Statement of Cash FlowsWhat is in the Chapter? This …” „… by IAS 1.10 as part of a full set of fi-nancial statements. Users of financial 57 Read our Basics …” „… financial statements. Hence, all report-ing companies applying IFRSs shall prepare and disclose a statement …”

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 …” „… comprehensive income is part of a full set of financial statements along IAS 1.10. It contains income, such as …” „… expenses dur-Berkau: Financial Statements 5e 12-278 ing an Accounting period. IAS 1.81 de-fines disclosure …”

doi.org/10.24053/9783739880938-0

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Carsten Berkau

Financial Statements

2019

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

„… Berkau: Financial Statements 4e 5-73 5. Basics of Financial Statement Analysis Learning …” „… financial statement analysis and teach you the basics. As we later study financial statements of the South …” „… African airline Comair Limited, we introduce financial statement analysis by a fictive small airline …”

15. Abbreviations S. 323-328

„… Finance FNB First National Bank South Africa F/S Financial Statements FSA Financial Statement Analysis …” „… Berkau: Financial Statements 4e 15-323 15. Abbreviations Acc Accounting Acc. Accumulated …” „… Balance carried down Berkau: Financial Statements 4e 15-324 c1d Balance carried down in 20X1 CF Cash …”

Titelei/Inhaltsverzeichnis S. 1-3

„… . Basics of Financial Statement Analysis 5-73 6. Formal Aspects of Financial Statements 6-92 7 …” „… Carsten Berkau Financial Statements International Accounting (IFRS) Carsten Berkau Financial …” „… www.narr.de Berkau: Financial Statements 4e 1-1 Contents 1. Conventions 1-4 2. Financial Statements …”

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 …” „… of a full set of financial statements based on IAS 1.10. IAS 1.106 requires the disclosure of …”

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 …” „… financial statements assess a company’s liquidity situation by analysing the cash/bank item on the …”

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 …” „… other comprehensive income is part of a full set of financial statements along IAS 1.10. It contains …” „… defines disclosure requirements for the income statement. As the user of financial statements analyses …”

doi.org/10.24053/9783739880143

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

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Series: BeckLex

Volume 2021

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Seite 404 – 408 S. 404-408

„… 404aggregated single-entity financial statements AIFM Directive Implementation Actaggregated …” „… single-entity financial statements for the group Konzernsummenbilanz.aggregation Verdichtung …” „… recognised in the statement of financial position. (IAS 40, 41)A63amount, comparative ~ Vergleichswert …”

Seite 594 – 598 S. 594-598

„… ; gains and ~ arising from translating the financial statements of a foreign operation Gewinne und …” „… financial statements. It helps explain the amounts reported in those financial statements and it gives …” „… is a report that complements an entity’s financial statements. It provides management’s insights into …”

Seite 639 – 643 S. 639-643

„… Vergleichszahlen der Vorperiode; statement of financial position as at (brE) /as of (amE) the beginning of the …” „… Aufstellung; Erstellung; Vorbereitung.preparation, financial statement ~ Abschlusser-stellung.preparation …” „… , period for ~ of financial statements HGB Aufstellungsfrist; report on ~ of annual financial statements …”

Seite 689 – 693 S. 689-693

„… 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 …” „… to the financial statements verkürzter Anhang; ~ note disclosures ausgewählte …”

Seite 36 – 40 S. 36-40

„… in the consolidated financial statements using the equity method; ~ -Wertansatz DRS 26 equity-method …” „… board on the approval of the consolidated financial statements; Frauenanteil im ~ proportion of women on …” „… ; Konzern-abschluss für den größten Kreis von Unternehmen ~ prepare consolidated financial statements for the largest …”

Seite 599 – 603 S. 599-603

„… decisions that the primary users of general purpose financial statements make on the basis of those …” „… financial statements, which provide financial information about a specific reporting entity.M20material …” „… decisions that users make on the basis of the financial statements.M22material opportunities and risks …”

Seite 16 – 20 S. 16-20

„… DRS/GAS 18 deferred tax assets in financial statements adjusted to conform to uniform group accounting …” „… derivative.allgemein general.allgemein, Abschluss für ~e Zwecke general purpose financial statements; Angabe ~er …” „… Informationen über den Abschluss disclosure of general information about financial statements; wie im HGB …”

Seite 554 – 558 S. 554-558

„… , Standardsetzungsverfahren; ~ financial statements IFRS-Abschluss.IFRS Standards (IFRSs) IAS 1, IFRS 1 International …” „… headword “IFRS Standards”) IFRS Accounting Standards.IFRS financial statements, first ~ ~ erster …” „… IFRS-AbschlussThe first annual financial statements in which an entity adopts International Financial Reporting …”

Seite 121 – 125 S. 121-125

„… futures.Erstellung preparation.Erstellung, Abschluss~ financial statement preparation.Erstellung | des Abschlusses …” „… preparation of annual financial statements, preparing financial statements; ~ des Konzernabschlusses preparing …” „… consolidated financial statements.Erstellungs|bericht report on preparation of annual financial statements …”

Seite 41 – 45 S. 41-45

„… financial statements; im sonstigen Ergebnis ~ IAS/IFRS recognised in other comprehensive …” „… value.Aussagekraft des Konzernabschlusses informative value of the consolidated financial statements …” „… | Hinzurechnungen add-backs undertaken outside the financial statements; ~ Verpflichtungen off-balance-sheet …”

Seite 449 – 453 S. 449-453

„… 449components Conceptual Framework for Financial Reporting~ of the financial statements Bestandteil …” „… Presentation of Financial Statements (1989); Conceptual Framework (2010)) (Abk = CF) Rahmenkonzept (für die …” „… des Berichts-zeitraums.condensed | cash flow statement HGB verkürzte Kapitalflussrechnung; ~ financial …”

Seite 389 – 393 S. 389-393

„… versa.A3accounting, cost and activity ~ Kosten- und Leistungsrechnung; financial statements based on the …” „… /EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements …” „… financial statements where those amounts are uncertain.A7accounting estimates, Accounting policies, changes …”

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 494 – 498 S. 494-498

„… ; ~ ~ consolidated financial statements Pflicht zur Konzernrechnungslegung.Duty to Prepare Consolidated Financial …” „… financial statements in accordance with section 290 of the HGB. Additionally, the Standard governs the basis …” „… of consolidation in consolidated financial statements prepared in accordance with this provision or …”

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 …” „… in the consolidated financial statements handelsrechtlicher Wertansatz des im Konzernabschluss …”

Seite 549 – 553 S. 549-553

„… 549half-yearly financial statements hedgeopportunities and risks has changed significantly, that …” „… description of the material opportunities and risks.H2half-yearly financial statements, set of …” „… HGB at the level of the annual financial statements or the financial statements adjusted to conform to …”

Seite 579 – 583 S. 579-583

„… , veröffentlichen.issue, amend financial statements after ~ Abschluss nach der Veröffentlichung ändern; authorisation for …” „… ~ Genehmigung zur Veröffent-lichung; financial statements authorised for ~ Genehmigung zur Veröffentlichung des …” „… , inclusion of ~ in financial statements Erfassung von Posten in der Bilanz; income and expense ~ Ertrags- und …”

Seite 241 – 245 S. 241-245

„… the consolidated financial statements of the parent entity; Anteilseigner des ~s equity holders of …” „… IFRS unconsolidated financial statements; Ergebnis aus dem Jahresabschluss des ~s net income in the …” „… annual financial statements of the parent entity; Ergebnis des ~s net income/net loss of the parent …”

Seite 429 – 433 S. 429-433

„… provides in its financial statements about a business combination and its effects. To accomplish that, this …” „… financial statements the identifiable assets acquired, the liabilities assumed and any non-controlling …” „… the financial statements to evaluate the nature and financial effects of the business combination.B36 …”

Seite 624 – 628 S. 624-628

„… venture and the carrying amounts of the net assets recognised in the consolidated financial statements.O47 …” „… the same rights to receive dividends.Examples of potential ordinary shares are: (a) financial …” „… StammaktieA potential ordinary share is a financial instrument or other contract that may entitle its holder …”

Seite 479 – 483 S. 479-483

„… latenter Steueransprüche; ~ ~ in financial statements adjusted to conform to uniform group accounting …” „… 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 604 – 608 S. 604-608

„… GAAP:A method of inclusion in the consolidated financial statements whereby the purchase cost of an …” „… in consolidated financial statements) Erwerbsmethode; recognition ~ Ansatzmethode …” „… consolidated financial statements) Neubewertungs-methode; sequence-based ~ HGB Verbrauchs-folgemethode …”

Seite 509 – 513 S. 509-513

„… 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 …” „… objective of this standard is to prescribe: (a) when an entity should adjust its financial statements for …”

Seite 276 – 280 S. 276-280

„… Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial …” „… consolidated financial statements of the parent entity; mit dem Eigentum des finanziellen Vermögenswerts …” „… analysis.Restnutzungsdauer remaining useful life.Restnutzungsdauer, gewichtete durchschnittliche ~ weighted average remaining …”

Seite 331 – 335 S. 331-335

„… ; nach einem ~ erstellter Abschluss post-combination financial statements …” „… the parent entity’s annual financial statements.Unterschiedsbeträge, Ergebnisauswirkungen aus der …” „… annual/consolidated financial statements and the management report/group management report.Verarbeitung der …”

Seite 86 – 90 S. 86-90

„… business; ~ eines Abschlusses für allgemeine Zwecke presentation of general purpose financial statements …” „… method – separate financial statements/consolidated financial statements …” „… of business development and analysis.Darstellung von Gewinn oder Verlust und sonstigem Ergebnis …”

Seite 101 – 105 S. 101-105

„… amount in the balance sheet and income statement.Einzelabschluss individual financial statements …” „… , separate financial statements, single-entity financial statementsI. HGB:Auf Ebene des Einzelabschlusses …” „… financial statements.Einzelabschlüsse (STANDARD: IAS 27) Separate Financial StatementsIAS 27: Mit diesem …”

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 …” „… line item in statement of financial position; ~ der Gesamtergebnisrechnung IAS/IFRS line items in …”

Seite 226 – 230 S. 226-230

„… , ultimate.letzter Abschluss most recent financial statements.letzter Jahresabschluss most recent annual financial …” „… performed in the preceding financial year; ~ für langjährige Dienstzeit long-service benefits; ~ im …” „… , nichtfinanzielle ~ non-financial key performance indicators.Leistungskennzahlen (Abk = KPIs) key performance …”

Seite 664 – 668 S. 664-668

„… entity that is preparing its financial statements (in this Standard referred to as the ‘reporting entity …” „… an entity’s financial statements contain the disclosures necessary to draw attention to the …” „… remuneration of governing body members in consolidated financial statements. The specific requirements for …”

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 …” „… 131Fälligkeitsanalyse FehlerFälligkeitsanalyse maturity analysis.Fälligkeitsanalyse der …”

Seite 186 – 190 S. 186-190

„… Consolidated Financial StatementsDRS 24: Dieser Standard konkretisiert die handelsrechtlichen Vorschriften zur …” „… , ~ ~ – 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 156 – 160 S. 156-160

„… veräußernde ~ operations to be disposed of.Geschäftsbericht annual financial statements; annual …” „… financial year.Geschäftsjahresende, Abschluss zum ~ year-end financial statements.Geschäftsleitung (allg …” „… statements for the largest and smallest number of companies that are included in the consolidated financial …”

Seite 161 – 165 S. 161-165

„… consolidated financial statements; Verantwortung der gesetzlichen Vertreter management’s …” „… translating the financial statements of a foreign operation; ~ ~ aus der Währungsumrechnung IFRS 9 foreign …” „… über Versicherungen Act Modernising the Financial Supervision of Insurance Undertakings.Gesetz zur …”

Seite 424 – 428 S. 424-428

„… ~ ~ Leistungsan-hebungen zum Inflationsausgleich.benefit payments Leistungszahlungen.benefit payments, maturity analysis of …” „… than the actuarial present value of promised retirement benefits.B15benefits, statement of net assets …” „… of a non-financial asset by market participants that would maximise the value of the asset or the …”

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 …” „… analysis.Abwertung 1. devaluation.Abwertung, Währungs~ currency devaluation.Abwertung 2. write-down n.Abwertung …”

Seite 301 – 305 S. 301-305

„… return.Standarddatum der Jahresabschlüsse default financial statements date.standardisierte und andere Termingeschäfte …” „… 1 statement of profit or loss and other comprehensive income (statement of comprehensive income …” „… Analyse des sonstigen Ergebnisses analysis of other comprehensive income by item; Posten des sonstigen …”

Seite 216 – 220 S. 216-220

„… ; Konzern-abschluss für den kleinsten und größten ~ von Unternehmen (Konsolidierung) consolidated financial statements …” „… & Analysis) (Abk = MD&A) Management’s discussion and analysis (of financial condition and results of …” „… Rechtsform, zur Erstellung einer management’s discussion and analysis of financial condition and results of …”

Seite 46 – 50 S. 46-50

„… subsidiaries included in the consolidated financial statements; eingeforderte ~ ~ unpaid calls; unpaid called …” „… payments on financial statements.Auswirkungen | aus der Änderung der angewandten Bilanzierungs-grundsätze …” „… location.Auswertung, Betriebswirtschaftliche ~ (Abk = BWA) management accounting analysis.Auswirkung (auf) effect (on …”

Seite 236 – 240 S. 236-240

„… (IFRS) minimum employment period; ~vergleichsabschluss minimum comparative financial statements …” „… opportunities.Monatsabschluss monthly financial statements.9-Monats-Zahlen 9M figures, figures for the first nine …” „… assumptions used in preparing sensitivity analysis; ~ ~ zur Neubewertung revaluation methods and …”

Seite 126 – 130 S. 126-130

„… Financial Reporting Standards as adopted by the EU; in Übereinstimmung mit den International Financial …” „… EU, in accordance with International Financial Reporting Standards as adopted by the …” „… ) European Financial Reporting Advisory Group (EFRAG)Die Europäische Beratungsgruppe zur Rechnungslegung …”

Seite 81 – 85 S. 81-85

„… Darstellung von Abschlüssen (Framework for the Preparation and Presentation of Financial Statements – 1989 …” „… . Betriebswirtschaftliche Auswertung) management accounting analysis.BZSt (Abk f. Bundeszentralamt für Steuern) Federal …” „… Framework for Financial Reporting (2018) (CF), Framework (F).CFO (Abk f. Chief Financial Officer) chief …”

Seite 66 – 70 S. 66-70

„… perspective.Betriebswirtschaftliche Auswertung (Abk = BWA) management accounting analysis.betriebswirtschaftlich, unter ~en …” „… Leistungen zur Verfügung stehenden Nettovermögens statement of changes in net assets available for …” „… Gewinn oder Verlust in Bezug auf einen finanziellen Vermögenswert fair value gain or loss on a financial …”

doi.org/10.15358/9783800663064

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