Carsten Berkau

Financial Statements (eBook, PDF)

International Accounting (IFRS)

• Format: PDF

Produktbeschreibung

Financial Statements follows the international IFRS accounting syllabus as taught at Osnabrück University UAS and developed with its international partner universities. It covers the preparation, disclosure and analysis of financial statements on a bachelor's and master's level. It contains more than sixty case studies with detailed calculations, journal entries, T-accounts, and financial statements. The content is based on knowledge about international bookkeeping and follows the balance sheet items starting from non-current assets on the debit side and ending with income tax liabilities on the credit side. It covers a full set of financial statements in compliance with IAS 1.10 including the notes and ESG reporting. Readers can download numerous explanation files, exam tasks with solutions, links to youtube clips produced by the author and spreadsheet files that support the accounting work in academia.

Produktdetails

• Verlag: UVK Verlag
• Seitenzahl: 397
• Erscheinungstermin: 14. Oktober 2024
• Englisch
• ISBN-13: 9783381117628
• Artikelnr.: 71895794

Autorenporträt

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.

Inhaltsangabe

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 Financial Statement Requirements 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

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1. Conventions2. Financial Statements based on HGB3. Financial Statements based on IFRSs4. Accounting for Retailers5. Basics of Financial Statement Analysis6. Formal Aspects of Financial Statements7. Non-current Assets on the Balance Sheet8. Business Combinations9. Current Assets on the Balance Sheet10. Statement of Cash Flows11. Equity on the Balance Sheet12. Statement of Profit or Loss and Other Comprehensive Income13. Statement of Changes in Equity14. Liabilities on the Balance Sheet15. Abbreviations16. Table of Figures17. Links18. Literature