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Financial Statements

International Accounting (IFRS)

(Autor)

Buch | Softcover
396 Seiten
2021 | 6th Edition
UVK (Verlag)
978-3-7398-3182-4 (ISBN)

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Financial Statements - Carsten Berkau
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This textbook covers the IAS/IFRS-syllabus of financial accounting on bachelor's and master's level. It covers how to prepare financial statements and tackles special problems in IFRSs-accounting, like asset revaluations, manufacturing accounting, share issues, financial instruments, group statements etc. The content is explained by more than 60 case studies.
This textbook covers the IAS/IFRS-syllabus of financial accounting on bachelor's and master's level. It covers how to prepare financial statements and tackles special problems in IFRSs-accounting, like asset revaluations, manufacturing accounting, share issues, financial instruments, group statements etc. The content is explained by more than 60 case studies completely illustrated with their bookkeeping entries and financial statements.All chapters outline the learning objectives, provide an overview, cover the contents of relevant IAS/IFRS-standards, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find further cases linked to the textbook by QR-codes and more than 350 exam tasks including solutions as well as youtube-videos from the author.The textbook helps you to learn IFRSs and to familiarise yourself with international accounting in English. It is an accurate translation of the textbook Bilanzen from the same author.

Prof. Dr. Carsten Berkau teaches accounting at Osnabrück University UAS and in South Africa, Malaysia, South Korea and China. Other books: Basics of Accounting, Bilanzen and Management Accounting.

1. Conventions
2. Financial Statements based on HGB
3. Financial Statements based on IFRSs
4. Accounting for Retailers
5. Basics of Financial Statement Analysis
6. Formal Aspects of Financial Statements
7. Non-current Assets on the Balance Sheet
8. Business Combinations
9. Current Assets on the Balance Sheet
10. Statement of Cash Flows
11. Equity on the Balance Sheet
12. Statement of Profit or Loss and Other Comprehensive Income
13. Statement of Changes in Equity
14. Liabilities on the Balance Sheet
15. Abbreviations
16. Table of Figures
17. Links
18. Literature

Erscheinungsdatum
Sprache englisch
Maße 170 x 240 mm
Gewicht 750 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Allgemeines / Lexika
Schlagworte Accounting for Retailers • Balance Shee • Business Combinations • conventions • Current Assets • Equity • Financial Statement Analysis • Liabilities • Non-current Assets • Other Comprehensive Income • Statement of Cash Flows • statement of changes in equity • Statement of Loss • Statement of Profit
ISBN-10 3-7398-3182-0 / 3739831820
ISBN-13 978-3-7398-3182-4 / 9783739831824
Zustand Neuware
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