Financial Statements

Carsten Berkau

doi:10.24053/9783739880143

Financial Statements

International Accounting (IFRS)

4. Edition 2019

No access

doi.org/10.24053/9783739880143
ISBN print: 978-3-7398-3014-8
ISBN online: 978-3-7398-8014-3
uvk, Konstanz/München uvk, Konstanz/München

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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.

Chapter Expand | CollapsePage
1–3 Titelei/Inhaltsverzeichnis 1–3
4–10 1. Conventions 4–10
11–29 2. Financial Statements based on HGB 11–29
30–52 3. Financial Statements based on IFRSs 30–52
53–72 4. Accounting for Retailers 53–72
73–91 5. Basics of Financial Statement Analysis 73–91
92–111 6. Formal Aspects of Financial Statements 92–111
112–163 7. Non-current Assets on the Balance Sheet 112–163
164–202 8. Business Combinations 164–202
203–234 9. Current Assets on the Balance Sheet 203–234
235–252 10. Statement of Cash Flows 235–252
253–264 11. Equity on the Balance Sheet 253–264
265–285 12. Statement of Profit or Loss and Other Comprehensive Income 265–285
286–295 13. Statement of Changes in Equity 286–295
296–322 14. Liabilities on the Balance Sheet 296–322
323–328 15. Abbreviations 323–328
329–332 16. Table of Figures 329–332
333–333 17. Links 333–333
334– 18. Literature 334–

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