Zusammenfassung
Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelor’s level. Additional materials and case studies for a master’s course are available online.
Financial Statements is based on more than 20 years’ experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs.
All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.
Abstract
Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelor’s level. Additional materials and case studies for a master’s course are available online.
Financial Statements is based on more than 20 years’ experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs.
All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.
- 4–10 1. Conventions 4–10
- 164–202 8. Business Combinations 164–202
- 323–328 15. Abbreviations 323–328
- 329–332 16. Table of Figures 329–332
- 333–333 17. Links 333–333
19 Treffer gefunden
- „... Berkau: Financial Statements 4e 6-92 6. Formal Aspects of Financial Statements Learning ...” „... Objectives: In this chapter you learn the formal requirements for the presentation of financial statements ...” „... financial statements formally correct. We teach you the concept of presenting financial statements and its ...”
- „... Berkau: Financial Statements 4e 5-73 5. Basics of Financial Statement Analysis Learning ...” „... financial statements not on the preparation thereof. Actually, we cannot teach financial statement ...” „... you his diagnosis and what the repair will cost you. We follow the same procedure for financial ...”
- „... Berkau: Financial Statements 4e 2-11 2. Financial Statements based on HGB Learning ...” „... aspects of Accounting in Germany. We demonstrate the preparation of financial statements as required by ...” „... creditors is the major reason why we prepare financial statements based on HGB in Germany. The parties ...”
- „... Berkau: Financial Statements 4e 3-30 3. Financial Statements based on IFRSs Learning ...” „... all its Bookkeeping entries along international format. We teach how financial statements are ...” „... prepared based on International Financial Reporting Standards IFRSs. Before we focus on the case, we ...”
- „... Berkau: Financial Statements 4e 8-164 8. Business Combinations Learning Objectives: In this ...” „... financial statements as well as about the presentation of financial statements for business combinations ...” „... considered a group in terms of Accounting. In Accounting, groups prepare financial statements in addition ...”
- „... Berkau: Financial Statements 4e 7-112 7. Non-current Assets on the Balance Sheet Learning ...” „... financial position, too. One main aspect of this chapter is measurement, which means you determine the ...” „... understand and predict assets’ impacts on financial statements and ratios derived therefrom. In this ...”
- „... 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 ...” „... based on HGB 2-11 3. Financial Statements based on IFRSs 3-30 4. Accounting for Retailers 4-53 5 ...”
- „... Berkau: Financial Statements 4e 9-203 9. Current Assets on the Balance Sheet Learnings ...” „... ). As financial instruments can be held short-term this chapter also considers their recognition and ...” „... measurement, such as receivables and securities. We continue the discussion of financial instruments started ...”
- „... 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 ...”
- „... Berkau: Financial Statements 4e 14-296 14. Liabilities on the Balance Sheet Learning ...” „... cover the measurement and presentation of liabilities. In general, liabilities fall under financial ...” „... , contingent assets and liabilities are not disclosed on financial statements. For financial instruments ...”
- „... 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 ...” „... Flow c/f carried forward (Profit) CFO Chief Financial Officer, Accountant CFS Statement of Cash ...”
- „... Berkau: Financial Statements 4e 4-53 4. Accounting for Retailers Learning Objectives: This ...” „... chapter (4) is an introduction to Bookkeeping and the preparation of financial statements for ...” „... gives you a short revision of Bookkeeping techniques and the preparation of financial statements for ...”
- „... Berkau: Financial Statements 4e 1-4 1. Conventions The below listed conventions apply in ...” „... the text, such as ‘Cash/Bank account’. We intend you to focus the accounts for financial statement ...” „... . Basics: The Basics are our text books Berkau: Basics of Accounting, part 1: Bookkeeping and Financial ...”
- „... Berkau: Financial Statements 4e 11-253 11. Equity on the Balance Sheet Learning Objectives ...” „... ordinary shareholders cannot paid, either. Berkau: Financial Statements 4e 11-254 The process of ...” „... : Financial Statements 4e 11-255 the balance sheet as in Figure 11.1. No dividend has been declared so ...”
- „... 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 ...”
- „... 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 ...”
- „... Berkau: Financial Statements 4e 18-334 18. Literature Berkau, C. [2013]: Bilanzen, 3. Aufl ...” „... Financial Accounting. 5th Edition. Konstanz, Munich. Berkau, C.; Berkau, K.S. [2018]: Basics of ...” „... . [2019]: Financial Management – Theory and Practice. 16th Edition. Mason, OH. Buchholz, R. [2018 ...”
- „... Berkau: Financial Statements 4e 16-329 16. Table of Figures Figure 1.1: Accounts 1.8 Figure ...” „... (20X6) 6-98 Berkau: Financial Statements 4e 16-330 Figure 6.4: BATHURST Ltd.’s balance sheet (20X ...” „... Ltd.’s income statement (separate F/S) 8-171 Figure 8.5: GAMKA Ltd.’s statement of financial position ...”
- „... Berkau: Financial Statements 4e 17-333 17. Links Link 2.A: KIELING TAXI GmbH 2-18 Link 2.B ...”