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Carsten Berkau

Financial Statements

2019

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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 …”

8. Business Combinations S. 164-202

„… of P Ltd.’s equity due to profit/dividend on the consolidated financial statements …” „… the income statement of BRENO Ltd. No appropriation of profits has been considered so far. Observe …” „… Ltd.'s STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOME for the year ended 31.12.20X5 Figure …”

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 …” „… the abbreviations shown on the accounts’ headers. The name of the income statement and the Profit …”

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 …”

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

„… statements in order to disclose the appropriation of profits. In this chapter (13), we cover the …” „… statement of changes in equity, as the income statement discloses details of profit already. See the …” „… Berkau: Financial Statements 4e 13-286 13. Statement of Changes in Equity Learning Objectives …”

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 …” „… you prepare financial statements after the appropriation of profit, calculate and record dividends …” „… ) Deferred taxes Earnings after taxes (EAT) 72,100 Ryneveld Ltd.'s STATEMENT of PROFIT & LOSS and OTHER …”

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 …”

10. Statement of Cash Flows S. 235-252

„… sheet, an income statement, a register of noncurrent assets and the profit appropriation. It allows a …” „… interest expense on the statement of profit or loss and other comprehensive income but no bank loan’s …” „… the profit results in a short- Berkau: Financial Statements 4e 10-244 cut of calculations and is …”

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 …” „… ordinary shares. In 20X0, YARRA Ltd. earns a profit of 150,000.00 ZAR. The company prepares Berkau …”

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 are prepared under the appropriation of profits and show a dividend claim of its shareholders to …” „… statements comprises of: (1) Statement of financial position. (2) Statement of profit of loss and …”

15. Abbreviations S. 323-328

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

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 …”

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

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

16. Table of Figures S. 329-332

„… Berkau: Financial Statements 4e 16-329 16. Table of Figures Figure 1.1: Accounts 1.8 Figure …” „… ) 3-41 Figure 3.9: KMTS Ltd.’s cash flow statement (20X1) 3-42 Figure 3.10: KMTS Ltd.’s statement of …” „… statement of changes in equity (20X2) 3-50 Figure 4.1: DEMANN GmbH’s order calculation 4-54 Figure 4.2 …”

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 …”

Titelei/Inhaltsverzeichnis S. 1-3

„… . Statement of Profit or Loss and Other Comprehensive Income 12-265 13. Statement of Changes in Equity 13-286 …” „… taxes are amounting to 30 % of the pre-tax profit as calculated by financial statements based on IFRSs …” „… . Basics of Financial Statement Analysis 5-73 6. Formal Aspects of Financial Statements 6-92 7 …”

1. Conventions S. 4-10

„… them into the centre of the page to give them special attention. Berkau: Financial Statements 4e …” „… . The IFRSs avoid referrals to legal aspects of national law Berkau: Financial Statements 4e 1-6 …” „… simplified income tax model applies. Income taxes are amounting to 30 % of the pre-tax profit EBT …”

doi.org/10.24053/9783739880143

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Carsten Berkau

Financial Statements

2021

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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 …” „… com-prehensive income. For this textbook, we prefer one combined statement. For the disclosure of profit, a …”

8 Business Combinations S. 198-246

„… statements. How much is the increase of P Ltd.’s equity due to profit/dividend on the consolidated financial …” „… 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 …”

13 Statement of Changes in Equity S. 341-350

„… appropriations of profit. Below, we study BELMONT Ltd. when it prepares the statement of changes in equity step …” „… by step. Its statement of changes in equity consid-ers: (1) Share issue/treasury shares. (2) Profit …” „… , we show the statement of changes in equity after profit recording. A more detailed analysis of the …”

2 Financial Statements based on HGB S. 20-41

„… expense method or the cost of sales format.9 KIELING TAXI GmbH prepares a profit or loss statement based …” „… prep-aration of financial statements. KIELING TAXI GmbH prepares an income state-ment based on the Profit and …” „… 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 …”

4 Accounting for Retailers S. 67-88

„… (53)Deferred taxesEarnings after taxes (EAT) 123 Demann GmbHOrder's STATEMENT of PROFIT & LOSS and …” „… retained earn-ings. In case you prepare financial statements after the appropriation of profits, calculate …” „… Ltd.STATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X6 Figure 34: RYNEVELD …”

5 Basics of Financial Statement Analysis S. 89-108

„… financial statements and so for the appropriation of profits. Audit-ing is not ruled by IFRSs because it …” „… . […].” 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 …”

10 Statement of Cash Flows S. 284-301

„… statement, a register of non-current assets and the profit appro-priation. It allows a cash flow state-ment …” „… por-tions. The statement of cash flows is the same as shown in Figure 124. 10.7 Reconciliation of Profits …” „… , e.g., leads to an interest expense on the statement of profit or loss but a bank loan’s principle …”

11 Equity on the Balance Sheet S. 302-317

„… ). Berkau: Financial Statements 6e 11-312 11.10 Retained Earnings Earnings is the portion of annual profit …” „… statement of profit or loss and other comprehen-sive income. Portions for preference dividends or, in …” „… whereas the retained earnings can contain amounts of preceding years, too. Therefore, profit/loss carried …”

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 …” „… AUD. After Berkau: Financial Statements 6e 6-115 tax reduction a profit of: (1 – 30%) × 23,725 …” „… dividend of 0.10 AUD/s. The financial statements are prepared under the sug-gested appropriation of profits …”

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 …” „… changes of as-set valuations for those assets that Berkau: Financial Statements 6e 7-140 were subjected …” „… items through profit or loss when the compensation is receivable. This Berkau: Financial Statements 6e …”

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 …”

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 …”

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 …” „… 22: KMTS Ltd.’s accounts for profit appropriation (20X2) 3-62 Figure 23: KMTS Ltd.’s income statement …”

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 …”

1 Conventions S. 14-19

„… Statements. It intro-duces you to Bookkeeping and major Accounting concepts without consid-eration of …” „… , e.g., a Bookkeeping entry for the acquisition of a motor vehicle: Berkau: Financial Statements 6e …” „… that companies prepare financial statements. This is the attitude of the IASB, too. In contrast to …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Financial Statements

2020

Results in this title

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 …”

8. Business Combinations S. 177-215

„… entity financial statements. How much is the increase of P Ltd.’s equity due to profit/dividend on the …” „… yet included in the income state-ment and balance sheet of BRENO Ltd. No appropriation of profits has …” „… Breno Ltd.'sSTATEMENT of PROFIT & LOSS and OTHER COMPREHENSIVE INCOMEfor the year ended 31.12.20X5Figure …”

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

„… based on shares ex-tend their income statements for dis-closure of their profits' appropriation. Below …” „… . The statement of changes in equity considers: (1) Share issue/treasury shares. (2) Profit or loss. (3 …” „… at 31.12.20X7 . . . Figure 13.3: BELMONT Ltd.’s statement of changes in equity (2) Ad (2): Profit or …”

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 …” „… of PROFIT and LOSSfor the year 20X2Figure 2.7: KIELING TAXI GmbH’s income statement (20X2) Based on …” „… profit or loss forward to the next Ac-counting period. Balance sheet: Statement of financial position …”

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 …” „… . can aggregate operational expenses and rent to an item other ex-penses on the statement of profit or …” „… full set of financial statements comprises of a statement of financial position, a statement of profit …”

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 …”

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 …”

10. Statement of Cash Flows S. 250-265

„… statement, a register of non-current assets and the profit appro-priation. It allows a cash flow state-ment …” „… of operating activi-ties similar to an income statement. A Profit and Loss account records business …” „… Statements 5e 10-253 How it is Done: (Reconciliation of Profits with Operating Cash flows) (1) Calculate …”

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 …” „… whereas the retained earnings can con-tain amounts of preceding years, too. This means profit/loss carried …” „… equity on the statement of financial position. You also understand how special transac-tions with the …”

15. Abbreviations S. 343-348

„… SMV Settlement ValueSOH Service Overheads, Service Overheads account SPL Statement of Profit or Loss …” „… of Expense methodNP Net ProfitNPO Non-Profit OrganisationNSP Net Selling Price oCF Cash Flow from …” „… Statements 5e 15-340 c1d Balance carried down in 20X1 CF Cash Flow c/f carried forward (Profit) CFO Chief …”

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 …” „… dividend of 0.15 AUD/s. The financial statements are prepared under the sug-gested appropriation of profits …” „… . (2) Statement of profit of loss and other comprehensive income. (3) Statement of changes in equity …”

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

„… 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 …” „… causes an in-crease in valuation. We cannot just Berkau: Financial Statements 5e 7-125 take the bill 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 …”

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 …” „… statement of changes in equity (20X2) 3-50 Figure 4.1: DEMANN GmbH’s order calculation 4-56 Figure 4.2 …” „… statement (20X6) 6-107 Berkau: Financial Statements 5e 16-346 Figure 6.6: BATHURST Ltd.’s statement of …”

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 …”

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 …”

1. Conventions S. 7-11

„… taxes amount to 30 % of the pre-tax profit EBT. Financial Statements for Taxation: We do not cover tax …” „… assure that companies prepare financial statements. This is the attitude of the IASB, too. In contrast to …” „… end of the text-book, we recommend further readings for you. Berkau: Financial Statements 5e 1-6 …”

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

Series: BeckLex

Volume 2021

Results in this title

Seite 116 – 120 S. 116-120

„… IFRS(s).Ergebnisplanung profit projections.Ergebnis|rechnung income statement, statement of income, statement of profit or …” „… meeting.Ergebnisverwendung, ~ als GuV-Verlängerung appropriation of net profit reported below income statement; ~ im Anhang …” „… determination.Ermittlung, Gewinn~ determination of profit.Ermittlungsgrundlage basis of calculation.Ermittlung | des …”

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 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 …” „… elements/components of financial performance; ~beteiligung bonus.Erfolgsbeteiligungen, Gewinn- und ~ profit-sharing …”

Seite 649 – 653 S. 649-653

„… Darstellung von Gewinn oder Verlust und sonstigem Ergebnis ("Gesamtergebnisrechnung")The statement of profit …” „… 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 …”

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 176 – 180 S. 176-180

„… ) income statement, statement of income, statement of profit or loss, profit and loss (statement) (P&L …” „… Informationen unter „Gewinn- und Verlustrechnung“) income statement, statement of income, statement of profit or …” „… assets.Gruppe von Vorräten class of inventories.Gruppenbilanz combined financial statements …”

Seite 166 – 170 S. 166-170

„… Ergebnisrechnung) (Abk = GuV) income statement, statement of income, statement of profit or loss, profit and loss …” „… statement of profit or loss.Gewinn- und Verlustrechnung|, Gesamtkosten-verfahren income statement, by nature …” „… profit-related compensation.Gewinnanteil share of profit.Gewinnausschüttung distribution of equity; distribution …”

Seite 454 – 458 S. 454-458

„… Organgesell-schaft.consolidated tax group subsidiary, financial statements of the ~ ~ Abschluss der Organgesell-schaft; profit of …” „… 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 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 …” „… single-entity financial statements for the ~ Konzernsummenbilanz; development, performance and position of the …”

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 …” „… ergebniswirksam.recognised in the income statement HGB ergebniswirksam.recognised outside profit or loss (either in OCI or …”

Seite 609 – 613 S. 609-613

„… ; ~ ~ Jahresergebnis; reconciliation of ~ ~ to net retained profits/net accumulated losses Entwicklung vom …” „… dividend is deducted from the net profit, net income of the company arises.N15net profit/net loss for the …” „… Gesamtkosten-verfahren (GKV).nature of financial statements Art des Abschlusses.nature and extent (of) Art und Ausmaß; …”

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 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 674 – 678 S. 674-678

„… appropriation of net profit Gewinnverwendungsbeschluss.resource Quelle.resource, economic ~ wirtschaftliche …” „… 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 …”

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 …” „… Finanz-instrumente; ratio of liabilities to ~ Verhältnis von Fremd- zu Eigenkapital; reclassify from ~ to profit or …”

Seite 196 – 200 S. 196-200

„… Bilanzgewinn/Bilanzverlust reconciliation of net income/net loss for the financial year to net retained profits/net …” „… 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 …”

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 …” „… IFRS; statement of compliance with IFRS(s) Bestätigung der Übereinstimmung mit IFRS; Erklärung der …”

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 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 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 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 …” „… ; components of other ~ ~ Komponenten des sonstigen Ergebnisses; statement of ~ ~ IAS/IFRS …”

Seite 36 – 40 S. 36-40

„… , profit and loss transfer, or partial profit transfer agreements; ~ von Bewertungsvorgängen as a result of …” „… board on the approval of the consolidated financial statements; Frauenanteil im ~ proportion of women on …” „… financial statements for the smallest number of companies.Aufstellung 1. (i.S.v. Erstellung, Darstellung …”

Seite 569 – 573 S. 569-573

„… position; (b) a condensed statement or condensed statements of profit or loss and other comprehensive …” „… ; entity’s ~ in profit or loss of associates and joint venturers accounted for by equity method Anteil des …” „… arises on interest-bearing financial instruments recognised in the statement of financial position (eg …”

Seite 484 – 488 S. 484-488

„… 484determine differencevalue Ermittlung des beizulegenden Zeitwerts; ~ of profit Gewinnermittlung …” „… consolidated financial statements against the amount of revalued equity attributable to these shares (section …” „… major components of operating cash receipts and payments.D48direct method, statement of cash flows …”

Seite 644 – 648 S. 644-648

„… 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 …” „… misuse of, reliable information that: (a) was available when financial statements for those periods were …”

Seite 494 – 498 S. 494-498

„… 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 …” „… of consolidation in consolidated financial statements prepared in accordance with this provision or …”

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 …” „… within twelve months after the end of the period, profit-sharing, bonuses and deferred compensation; (d …”

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 …” „… , liabilities and items of prepaid expenses and deferred income in the financial statements, as well as special …”

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 404 – 408 S. 404-408

„… recognised in the statement of financial position. (IAS 40, 41)A63amount, comparative ~ Vergleichswert …” „… statements Jahresabschluss, AbschlussI. HGB:Section 242 (1) When commencing business and at the end of each …” „… annual financial statements. (…) Section 264 (1) The legal representatives of a corporation shall …”

Seite 574 – 578 S. 574-578

„… IAS 1 Presentation of Financial Statements). Therefore, financial statements may not be described as …” „… gruppenintern; konzernintern.intragroup, elimination of ~ profits and losses Eliminierung von …” „… flows from (used in) ~ ~ IAS/IFRS (statement of cash flows) Cashflows aus Investitionstätigkeiten …”

Seite 409 – 413 S. 409-413

„… nach HV-Beschluss.appropriation of net profit | reported below income statement Ergebnisverwendung als …” „… 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 …”

Seite 559 – 563 S. 559-563

„… - und -verlustrechnung.income statement, appropriation of net profit reported below …” „… 12 ErtragsteuernAll domestic and foreign taxes levied on the basis of taxable profit. Income taxes …” „… decrease in stock of finished goods and work in progress HGB (Section 275 HGB income statement) Erhöhung …”

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 …” „… translating the financial statements of a foreign operation Gewinne und Verluste aus der Umrechnung des …”

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 634 – 638 S. 634-638

„… income for the ~ IAS 1 Gesamtergebnis für die PeriodeTotal of profit or loss and other comprehensive …” „… Abschluss- und Prüfungskosten.period | for preparation of financial statements HGB Aufstellungsfrist …” „… , Erfolgsrechnung, Ergebnisrechnung; (Abk f. profit and loss (statement)) Gewinn- und Verlustrechnung (GuV …”

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 599 – 603 S. 599-603

„… 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 …” „… , cost of ~ HGB (Section 275 HGB income statement) Materialaufwand; purchase of ~ Materialeinkauf …”

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 341 – 345 S. 341-345

„… 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 …” „… selected explanatory notes to the financial statements.verkürzte Bilanz IAS/IFRS condensed statement of …”

Seite 594 – 598 S. 594-598

„… (~) Ergebnis, Gewinn (Verlust); profit or ~ IAS 1 Gewinn oder VerlustProfit or loss is the total of income less …” „… ; gains and ~ arising from translating the financial statements of a foreign operation Gewinne und …” „… proposal on the appropriation of net profit Ergebnisverwendungsvorschlag des Vorstands / der …”

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 479 – 483 S. 479-483

„… 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 …” „… expense in profit or loss of ~ ~ im Gewinn oder Verlust erfasste Aufwendungen für leistungs-orientierte …”

Seite 719 – 723 S. 719-723

„… positive fair value that are held with the intention of generating a short-term trading profit and are …” „… are held with the intention of generating a short-term trading profit and are managed in a trading …” „… each other (“cross-stream transactions”), intragroup profits and losses are eliminated on the basis of …”

Seite 241 – 245 S. 241-245

„… the consolidated financial statements of the parent entity; Anteilseigner des ~s equity holders of …” „… 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 …”

Seite 399 – 403 S. 399-403

„… ); ~ ~ on statement of changes in equity ergänzende Angaben zum Eigenkapitalspiegel.additional | information …” „… undistributed profits of associates Anpassung für nicht ausgeschüttete Gewinne von assoziierten Unternehmen …” „… (-gewinne); ~ of profit due to change in nature of income determination 402adjustments adverseBerichtigung …”

Seite 429 – 433 S. 429-433

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

Seite 211 – 215 S. 211-215

„… Equity and Total Recognised Results.Konzerneigenkapitalspiegel DRS/GAS 22 statement of changes in group …” „… equity.Konzerneigenkapitalspiegel, Bestandsposten des ~s equity accounts presented in the consolidated statement of changes in …” „… equity; Veränderungsposten des ~s changes in equity accounts presented in the statement of changes in …”

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 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 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 …” „… ~ treatment of undistributed profits; nicht ausgeschüttete ~ undistributed profits; nicht realisierte …”

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 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 …” „… income.ausgewiesener Gewinn recognised profit.ausgewogen fair; free from bias.Ausgewogenheit balance; equilibrium …”

Seite 619 – 623 S. 619-623

„… earnings Eröffnungsbilanzwert der 621opening operating profitGewinnrücklagen; ~ statement of financial …” „… 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 …”

Seite 321 – 325 S. 321-325

„… 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 …” „… ) reconciliation of carrying amounts in financial statements to tax accounts.Überleitungswert reconciliation …”

Seite 256 – 260 S. 256-260

„… ) German Partnership of Professionals Act (PartGG).partiarisches Darlehen profit participation loan.Partner …” „… 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 …”

Seite 311 – 315 S. 311-315

„… ; ~ Anfangskapital opening balance, total; ~ aus Gewinn oder Verlust und sonstigem Ergebnis total of profit or loss …” „… ; zu ~n aufgestellte Gesamtergebnisrechnung current cost statement of comprehensive income.täglich …” „… Gewinnab-führungs- oder ~s abgeführte Gewinne profits transferred on the basis of profit pooling, profit and loss …”

Seite 261 – 265 S. 261-265

„… statement of profit or loss; ~, die außerhalb des Gewinns oder Verlusts erfasst werden items recognised …” „… Ergebnisverwendung account in appropriation of net profit; ~ der steuerlichen Gewinnermittlung account in …” „… . Position) account n; item; line item.Posten, Abschluss~ element of financial statements; Abstimmungs …”

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 101 – 105 S. 101-105

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

Seite 389 – 393 S. 389-393

„… ~ Passivposition.account, equity ~(s) Eigenkapitalposition.account, ~ in appropriation of net profit Position der …” „… /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 …”

Seite 509 – 513 S. 509-513

„… statements are authorised for issue, even if those events occur after the public announcement of profit or of …” „… 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 549 – 553 S. 549-553

„… pattern of short-term profit-taking; or (c) is a derivative (except for a derivative that is a financial …” „… 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 …”

Seite 316 – 320 S. 316-320

„… financial statements of subsidiary; Anteile an ~ shares in subsidiaries; investments in subsidiaries …” „… consolidated financial statements; erstmalige Einbeziehung von ~ initial inclusion of subsidiaries; Erwerb von …” „… statements; Jahresabschluss des ~s annual financial statements of the subsidiary; subsidiary’s annual …”

Seite 589 – 593 S. 589-593

„… Gesamtergebnis-rechnung; ~ ~ in the statement of profit or loss Posten in der Gewinn- und Verlustrechnung.line of business …” „… the intention of generating a short-term trading profit and are managed in a trading portfolio.L34 …” „… ausweisen; subclassification of the ~ ~ presented Unterposten.line item in statement of financial position …”

Seite 639 – 643 S. 639-643

„… (post-BilMoG).post-employment, of which ~ HGB (Section 275 HGB income statement) davon für Altersversorgung.post-employment …” „… Vergleichszahlen der Vorperiode; statement of financial position as at (brE) /as of (amE) the beginning of the …” „… , period for ~ of financial statements HGB Aufstellungsfrist; report on ~ of annual financial statements …”

Seite 306 – 310 S. 306-310

„… ~ (Umgliederungsrechnung) reconciliation of carrying amounts in financial statements to tax accounts.Steuerbilanz der …” „… determination of taxable income, determination of taxable profit, calculation of taxable profit; ~ ~ determining …” „… taxable profit; Position der steuerlichen Gewinnermittlung account in determination of taxable …”

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 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 …” „… opening balance; ~ des Gewinns bei Wechsel der Gewinnermittlungsart adjustment of profit due to change in …”

Seite 694 – 698 S. 694-698

„… entfällt, die nach der Equity-Methode bilanziert werden; ~ of profit Gewinnanteil; ~ of voting rights …” „… entity to reflect in its profit or loss and financial position the effects of share-based payment …” „… short-term | profit-taking kurzfristige Gewinnmitnahme; ~ trading profit kurzfristiger …”

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 61 – 65 S. 61-65

„… ~ proposal on the appropriation of net profit; Geschäfts-leitungs~ management decision; Gewinn-verteilungs …” „… ~ profit distribution resolution; Gewinnverwendungs~ resolution on the appropriation of net profit; Organ …” „… declared before financial statements authorised for issue; ~ der Art des Plans description of type of plan …”

Seite 519 – 523 S. 519-523

„… ; ~ ~ 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 …” „… Finanzinstrumenten; fair value measurement for ~ ~ recognised in statement of financial position Bewertung zum …”

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 361 – 365 S. 361-365

„… / der Geschäftsleitung management’s proposal on the appropriation of net profit.Vorstände und …” „… IAS 1 complete set of financial statementsEin vollständiger Abschluss besteht aus: (a) einer Bilanz …” „… statement of financial position as at (brE) /as of (amE) the beginning of the preceding period; zu Beginn …”

Seite 331 – 335 S. 331-335

„… of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or …” „… equity accounts presented in the statement of changes in group equity.verantwortliche Unternehmensinstanz …” „… corporate governance practices; disclosures to statement on corporate governance.Unternehmensgruppe IAS 21 …”

Seite 469 – 473 S. 469-473

„… 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 …” „… 469credit balance CRRare an integral part of the effective interest rate (see paragraphs B5.4.1-B …”

Seite 684 – 688 S. 684-688

„… financial statements of the parent entity Abbildung von Risiken und Chancen im Konzernabschluss des …” „… the net income/net loss of the parent entity in its annual financial statements.S1sampling …” „… uncertainty about the amount and timing of the cash flows arising from non-financial risk as the entity …”

Seite 539 – 543 S. 539-543

„… statements in accordance with ~ ~ Abschluss nach handelsrechtlichen Vorschriften; requirements of …” „… Statements and of the Management Report in accordance with IDW AuS 400 (new; 01–2018)) vermittelt unter …” „… financial statements against the amount of revalued equity of the subsidiary attributable to these shares …”

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 …” „… number of companies that are included in the consolidated financial statements.i Ist die …”

Seite 424 – 428 S. 424-428

„… than the actuarial present value of promised retirement benefits.B15benefits, statement of net assets …” „… ; ~ issue Anleiheemission.bonds, cash proceeds from issuance of ~ DRS/GAS (Cash flow statement GAS 2 …” „… ~ Leistungsprämie.bonus, profit-sharing and ~ plans Gewinn- und Erfolgsbeteiligungspläne.bonus | element Bonuselement …”

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 439 – 443 S. 439-443

„… ) IAS/IFRS (formerly: Framework for the Preparation and Presentation of Financial Statements (1989 …” „… inventories Bestandsveränderungen; ~ in market prices Marktpreisschwankung; ~ in method of calculating profit …” „… durch Zuschreibungen; ~ in equity accounts presented in the statement of changes in group equity …”

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 1 – 5 S. 1-5

„… in the consolidated financial statements of the parent entity; ~ von Zahlungsströmen reporting of …” „… Gewinn-gemeinschaft, eines Gewinnabführungs- oder Teilgewinnabführungsvertrags ~ ~ profits transferred on the basis of …” „… ) Australian Accounting Standards Board (AASB).Abbau temporärer Differenzen DRS/GAS 18 reversal of temporary …”

Seite 246 – 250 S. 246-250

„… for undistributed profits of associates; Behandlung nicht ausgeschütteter Gewinne treatment of …” „… undistributed profits.nicht ausgeschüttete Gewinne, Anpassung für ~ ~ von assoziierten Unternehmen adjustment …” „… undistributed profits.nicht beherrschende Anteile DRS/GAS 22, 23, 25 und IFRS 3, 10, 12 non-controlling …”

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 181 – 185 S. 181-185

„… ~ measure of profit or loss under IFRS(s); Erklärung der Übereinstimmung mit den ~ statement of compliance …” „… Ergebnisver-rechnung nach ~ supplemental appropriation of net profit after resolution by general meeting.hybride …” „… with IFRS(s); Erklärung über die Einhaltung der ~ statement of IFRS compliance; gesamter Regelbestand …”

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 …” „… HV-Beschluss supplemental appropriation of net profit after resolution by general meeting; ~ Gegenleistung …”

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

„… / 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 …” „… ) format1. Revenue2. Cost of sales3. Gross profit on sales4. Distribution costs5. General and …”

Seite 31 – 35 S. 31-35

„… ~ share of profit; Investment~ investment (fund) share; Markt~ market share; proportionaler ~ (an …” „… Abschlusses nature of financial statements; ~ des Fehlers nature of the error; ~ des Plans type of plan; ~ des …” „… 28)A143assoziiertes Unternehmen: Abschluss des assoziierten Unternehmens financial statements of the …”

Titelei/Inhaltsverzeichnis S. I-XV

„… ) .................................................................................................. 743 II. Classification of the income statement in accordance with Section 275 HGB (German Commercial …” „… purposes of determining distributable and taxable profit, they still have to prepare separate financial …” „… regime for the separate financial statements of all companies in Germany, and also for the consolidated …”

Seite 366 – 370 S. 366-370

„… method of calculating profit; ~ der Rechnungslegungsmethode change in accounting policy; ~ in der …” „… amount of the net assets recognised in the consolidated financial statements; at-Equity- ~ DRS 26 …” „… = VorstAG) German Act on the Appropriateness of Management Board Compensation …”

Seite 76 – 80 S. 76-80

„… declaration of the supervisory board on the approval of the consolidated financial statements.BilMoG (Abk f …” „… Black-Scholes-Merton formula.bloß only.bloße Nennung von Fakten mere statement of facts.BMAS (Abk f. Bundesministerium …” „… IAS 39, IFRS 9, § 254 HGB application of hedge accounting; ~ ~ IAS/IFRS & post-BilMoG HGB IAS 39 …”

Seite 371 – 375 S. 371-375

„… impairment loss recognised in profit or loss.Wertaufholungen, Summe der ~ aggregate reversals of impairment …” „… of the financial statements.wirtschaftliche Entscheidungsfindung economic decision-making; ~ ~ der …” „… sheet date/reporting date.Wertaufholung reversal of an impairment loss; reversal of a write-down …”

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 66 – 70 S. 66-70

„… 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 …” „… with the articles of association or partnership agreement; ~, der gemäß Statut einer …”

Seite 669 – 673 S. 669-673

„… statements are authorised for issue, even if those events occur after the public announcement of profit or of …” „… 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 …”

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 …” „… arrangement.Vereinbarung | mit Banken banking arrangement; ~ mit Gewinnbeteiligung profit-sharing arrangement; ~ über die …”

Seite 724 – 728 S. 724-728

„… statements of a reporting entity that is theparent alone.U2unconsolidated subsidiary nicht vollkonsolidiertes …” „… Zahlungsströme.undistributed profits nicht ausgeschüttete Gewinne; adjustment for ~ ~ of associates Anpassung für nicht …” „… unzuverlässig.unreserved uneingeschränkt.unreserved, explicit and ~ statement of compliance with IFRSs ausdrückliche 727 …”

Seite 351 – 355 S. 351-355

„… obligations; ~ für Gewinnermittlung clearing account for determining profit.Verrechnungspreis transfer …” „… 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 96 – 100 S. 96-100

„… translation of foreign currency financial statements.Eigenkapitaldifferenz aus Währungsum-rechnung DRS/GAS 25 …” „… on equity (ROE); ~rückzahlungen redemption of shares.Eigenkapitalspiegel statement of changes in …” „… equity.Eigenkapitalspiegel, verkürzter ~ condensed statement of changes in equity.Eigenkapitalspiegel, ergänzende Angaben zum …”

Seite 141 – 145 S. 141-145

„… Preparation and Presentation of Financial Statements – 1989); Rahmenkonzept für die Finanzberichterstattung …” „… Konzernabschlusses voluntary preparation of consolidated financial statements; ~ Leistungen voluntary benefits …” „… : Zahlung flüssiger Mittel payment of cash.Fokus focus.Fokussierung (Strategie) strategic focus.Folge (i.S.v …”

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 459 – 463 S. 459-463

„… financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from …” „… for a group of insurance contracts representing the unearned profit the entity will recognise as it …” „… information Unternehmensdaten; ~ ~ Informationen über das Unternehmen; ~ ~ and statement of IFRS compliance …”

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 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 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 474 – 478 S. 474-478

„… financial statements of subsidiary Abschlussstichtag eines Tochterunternehmens; ~ of exercise Tag der …” „… 474customer datecustomer, at the discretion of the ~ im Ermessen des Kunden; consideration payable …” „… to a ~ an einen Kunden zu zahlende Gegenleistung; processing of ~ payment transactions Abwicklung des …”

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 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 186 – 190 S. 186-190

„… , ~ ~ – 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 …” „… ; ~funktion des Konzernabschlusses informative function of the consolidated financial statements; ~gehalt …”

Seite 26 – 30 S. 26-30

„… statements to conform to differing uniform group accounting policies; Erläuterung der ~ explanation of …” „… for undistributed profits of associates; ~ für nicht beherrschende Anteile adjustment for …” „… nach der Equity-Methode bilanziert werden entity’s interest in profit or loss of associates and joint …”

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 …” „… 46außerplanmäßige Ausbuchung Ausübungsbedingunggegenstände des Anlagevermögens HGB write-downs of …”

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 …” „… Leistungszahlungen maturity analysis of the benefit payments.Fälligkeits|periode maturity period; ~profil maturity …”

Seite 414 – 418 S. 414-418

„… consolidated financial statements is also invested in accordance with section 271(1) of the HGB. (GAS 26, 27)A …” „… the requirements and to strengthen the informative function of the consolidated financial statements …” „… .A120associates, adjustment for undistributed profits of ~ Anpassung für nicht ausgeschüttete Gewinne …”

Seite 346 – 350 S. 346-350

„… appropriation of net profit; angesetzte aktive latente Steuern auf den steuerlichen ~ recognised deferred tax …” „… assets in respect of the loss carryforward; Gewinnvortrag/~ HGB (§ 266 HGB-Bilanz) retained profits …” „… statements of a foreign operation; Gewinne und ~ aus der Währungsum-rechnung IFRS 9 foreign exchange gains …”

Seite 106 – 110 S. 106-110

„… reconciliation of net income/net loss for the financial year to net retained profits/net accumulated losses …” „… decisions of users of the financial statements.Entscheidungsbaum decision tree.Entscheidungsfindung …” „… Vermögenswerts IAS/IFRS active development of a qualifying asset; Aussagen zur voraus-sichtlichen ~ statements on …”

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 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 156 – 160 S. 156-160

„… veräußernde ~ operations to be disposed of.Geschäftsbericht annual financial statements; annual …” „… statements for the largest and smallest number of companies that are included in the consolidated financial …” „… statements.; Gemeinnützige ~ mit beschränkter Haftung (Abk = gGmbH) non-profit limited liability company …”

Seite 286 – 290 S. 286-290

„… genutzte ~ unused provision reversed; Aufzinsung einer ~ unwinding of the interest on a provision …” „… , unwinding of the discount on a provision.Rückstellung | auflösen reverse a provision; ~ bilden recognise a …” „… etwaiger ~ für Restrukturierungsmaßnahmen reversal of any provisions for the costs of restructuring …”

Seite 236 – 240 S. 236-240

„… ~ reduction in profits.Minderung, Auswirkung einer ~ um einen Prozentpunkt effect of decrease of one …” „… den Konzernabschluss) purchase method (of accounting)Nach den geltenden …” „… ); Interessenzusammenführungs~ IAS/IFRS merger accounting, pooling of interests method; Kapitalanteils~ proportionate equity …”

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 …” „… write-downs of securities / equity investments in corporations; ~ auf den Geschäfts- oder Firmenwert …”

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 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 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 …”

Quellenangaben Englisch-Deutsch S. 787-810

„… https://keydifferences.com/differencebetween-net-income-and-net-profit.html N16 IAS 2 N17 Wiley Interpretation and Application of IFRS Standards 2019; p.323 N18 Wiley …” „… / difference-between-profit-and-vs-gain/ P83 IAS 12 P84 IAS 12 P85 BStB P86 Wiley; Interpretation and Application of IFRS Standards 2019 …” „… reference for the standards, i.e.: - If the source is given as DRS or GAS plus the number of the standard …”

Seite 91 – 95 S. 91-95

„… , Abwicklung der ~ IAS 32, 36 unwinding of the discount.Diskontierungszinssatz discount rate.Diskrepanz …” „… mismatch.Diskussion discussion.Diskussionsergebnis outcome of the discussions.Diversifikation …” „… ~ description of the diversity concept.Dividende IFRS 9 dividendGewinnausschüttungen an die Inhaber von …”

Seite 216 – 220 S. 216-220

„… ; ~ Forderungen current receivables; ~ Gewinnmitnahme short-term profit-taking; ~ Kreditaufnahme short-term …” „… non-current bonds issued.kurzfristiger Handelserfolg short-term trading profit.kurzfristiger Teil current …” „… arrangement.Kreditvereinbarung, Behebung einer Verletzung einer langfristigen ~ rectification of a breach of a long-term loan …”

Seite 81 – 85 S. 81-85

„… Darstellung von Abschlüssen (Framework for the Preparation and Presentation of Financial Statements – 1989 …” „… ); ~ für Verkehr und digitale Infrastruktur (Abk = BMVI) Federal Ministry of Transport and Digital …” „… (BMWi); ~ für wirtschaftliche Zusammenarbeit und Entwicklung (Abk = BMZ) Federal Ministry of Economic …”

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 …”

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 271 – 275 S. 271-275

„… relevant to understanding of financial statements.Rechnungslegungsmodell accounting …” „… rating of „investment grade“.Rating, Anleihe mit AAA- ~ AAA-rated bond.Ratingagentur rating …” „… ); recovery.Realisierung, Zeitpunkt der ~ date of recovery.Realisierung der Maßnahmen implementation of …”

Seite 276 – 280 S. 276-280

„… profitable.Rentabilität profitability.Rentabilität, Eigenkapital~ return on equity (ROE).Rentabilität des allokierten …” „… Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial …” „… statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the …”

doi.org/10.15358/9783800663064

Wolfgang Eisele, Alois Paul Knobloch - Technik des betrieblichen Rechnungswesens

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Wolfgang Eisele, Alois Paul Knobloch

Technik des betrieblichen Rechnungswesens

Series: Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften

Volume 2011

Results in this title

3.8 Bilanz und Gesamterfolgsrechnung im IFRS-Abschluss S. 131-139

„… - bzw. Konzernabschluss umfasst nach IAS 1.10 eine Bilanz („Statement of Financial Position“), eine …” „… Gesamterfolgs- bzw. -ergebnisrechnung („Statement of Comprehensive Income“), eine Eigenkapitalver …” „… - änderungsrechnung („Statement of Changes in Equity“), eine Kapitalflussrechnung („Statement of Cash Flows“) und …”

Literaturverzeichnis S. 1397-1432

„… Bilanzierungs- u. Bewertungsmethoden (Net Profit or Loss for the Period, Fundamental Errors and Changes in …” „… abschlussanalyse, 21. Aufl., Stuttgart 2009. Cooper, R.: The Rise of Activity-Based Costing – Part III: How Many …” „… Cost Drivers Do You Need, and How Do You Select Them?, in: Journal of Cost Management III/1989 …”

doi.org/10.15358/9783800643509

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