Financial Accounting: introduction to German GAAP with exercises
Gespeichert in:
1. Verfasser: | |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Berlin ; Boston
De Gruyter Oldenbourg
[2017]
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Schlagworte: | |
Online-Zugang: | http://www.degruyter.com/search?f_0=isbnissn&q_0=9783110521061&searchTitles=true Inhaltsverzeichnis |
Beschreibung: | XX, 279 Seiten Diagramme 24 cm x 17 cm |
ISBN: | 9783110521061 3110521067 |
Internformat
MARC
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100 | 1 | |a Nothhelfer, Robert |d 1969- |e Verfasser |0 (DE-588)122741323 |4 aut | |
245 | 1 | 0 | |a Financial Accounting |b introduction to German GAAP with exercises |c Robert Nothhelfer |
264 | 1 | |a Berlin ; Boston |b De Gruyter Oldenbourg |c [2017] | |
264 | 4 | |c © 2017 | |
300 | |a XX, 279 Seiten |b Diagramme |c 24 cm x 17 cm | ||
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337 | |b n |2 rdamedia | ||
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Datensatz im Suchindex
_version_ | 1804177751717969920 |
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adam_text | CONTENTS
PREFACE * V
ABBREVIATIONS* XI
LIST OF TABLES* XIII
LIST OF FIGURES* XVII
HOW TO USE THIS BOOK* XIX
PART I:
FINANCIAL STATEMENTS ACCORDING TO GERMAN GAAP
1 INTRODUCTION TO ACCOUNTING* 3
1.1 PURPOSE OF ACCOUNTING * 3
1.1.1 THE FUNDAMENTAL QUESTION AND THE FUNDAMENTAL EQUATION * 3
1.1.2 FINANCIAL AND MANAGERIAL ACCOUNTING * 5
1.1.3 CONTENT OF ACCOUNTING/BASIC TERMS * 7
1.2 ELEMENTS OF FINANCIAL STATEMENTS * 10
1.2.1 BALANCE SHEET * 10
1.2.2 INCOME STATEMENT AND CHANGES-IN-EQUITY STATEMENT * 11
1.2.3 CASH FLOW STATEMENT * 12
1.2.4 NOTES AND MANAGEMENT REPORT * 12
1.3 ACCOUNTING PROCEDURES * 12
1.3.1 ACCOUNTS, DEBITING, CREDITING
-----
12
1.3.2 JOURNALIZING AND POSTING
-----
14
1.3.3 OPENING AND CLOSING OF ACCOUNTS * 17
1.3.4 SPECIFIC TOPICS OF DOUBLE-ENTRY ACCOUNTING * 19
1.3.4.1 TAXES
-----
19
1.3.4.2 RECEIVED PRICE REDUCTIONS * 21
1.3.4.3 GRANTED PRICE REDUCTIONS * 22
2 INTRODUCTION TO GERMAN ACCOUNTING
* 23
2.1 LEGAL FRAMEWORK
-----
23
2.1.1 LEGAL REGULATIONS
-----
23
2.1.2 APPLICABILITY AND SIMPLIFICATIONS * 25
2.1.2.1 APPLICABILITY OF COMMERCIAL CODE DEPENDING ON LEGAL FORM *
2.1.2.2 APPLICABILITY OF COMMERCIAL CODE DEPENDING ON SIZE CLASS *
2.1.3 CONSEQUENCES OF LEGAL FORM AND SIZE CLASSES * 29
2.1.4 CONSOLIDATED FINANCIAL STATEMENTS * 29
2.2 REPORTING CONCEPTION
-----
29
CM CM
2.3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES* 31
2.3.1 OVERVIEW * 31
2.3.2 PRINCIPLES OF DOCUMENTATION * 32
2.3.3 PRINCIPLES OF ACCOUNTING* 33
2.3.3.1 GENERAL PRINCIPLES * 34
2.3.3.2 RECOGNITION PRINCIPLES
-----
35
2.3.3.3 MEASUREMENT PRINCIPLES * 36
2.4 BALANCE SHEET: GENERAL RECOGNITION RULES * 42
2.4.1 RECOGNITION OF ASSETS * 42
2.4.2 INITIAL MEASUREMENT OF ASSETS * 45
2.4.2.1 ACQUISITION COSTS
-----
46
2.4.2.2 PRODUCTION COSTS
------
47
2.4.3 RECOGNITION OF LIABILITIES* 51
2.4.4 MEASUREMENT OF LIABILITIES* 52
2.5 STOCKTAKING/INVENTORY * 52
2.6 DEFINITION OF INCOME AND EXPENSE * 54
3 FINANCIAL STATEMENTS ACCORDING TO COMMERCIAL CODE * 56
3.1 BALANCE SHEET * 56
3.1.1 STRUCTURE * 56
3.1.2 RECOGNITION PROHIBITIONS * 59
3.1.3 NON-CURRENT ASSETS * 60
3.1.3.1 CLASSIFICATION NON-CURRENT-CURRENT* 60
3.1.3.2 SUBSEQUENT MEASUREMENT * 61
3.1.3.3 PRESENTATION * 66
3.1.3.4 INTANGIBLE ASSETS * 66
3.1.3.5 TANGIBLE ASSETS * 71
3.1.3.6 FINANCIAL ASSETS * 74
3.1.4 EXCURSUS: ACCOUNTING FOR FINANCIAL INSTRUMENTS ACCORDING TO IFRS
3.1.5 CURRENT ASSETS
-----
78
3.1.5.1 INVENTORIES * 79
3.1.5.2 ACCOUNTS RECEIVABLE * 82
3.1.5.3 SECURITIES AND CASH/CASH EQUIVALENTS * 83
3.1.6 EQUITY
-----
84
3.1.6.1 SUBSCRIBED CAPITAL AND CAPITAL RESERVES * 85
3.1.6.2 REVENUE RESERVES AND RETAINED EARNINGS * 87
3.1.7 PROVISIONS
-----
89
3.1.7.1 ACCOUNTING FOR PROVISIONS
------
89
3.1.7.2 SPECIFICS FOR PENSION PROVISIONS * 94
3.1.8 DEBT/PAYABLES * 97
3.1.9 CONTINGENT LIABILITIES * 98
3.1.10 SPECIFIC TOPICS * 99
3.1.10.1 DEFERRALS AND ACCRUALS * 99
3.1.10.2 DEFERRED TAXES * 101
3.1.10.3 HEDGE ACCOUNTING
-----
106
3.1.10.4 ACCOUNTING FOR LEASES * 110
3.2 INCOME STATEMENT* 115
3.3 NOTES
-----
118
3.3.1 OVERVIEW
-----
118
3.3.2 GENERAL INFORMATION (§ 284)
-----
119
3.3.3 ADDITIONAL INFORMATION ABOUT BALANCE SHEET AND INCOME
STATEMENT * 120
3.3.4 ADDITIONAL INFORMATION NOT RELATED TO BALANCE SHEET OR INCOME
STATEMENT * 123
3.4 CASH FLOW STATEMENT * 125
3.4.1 PURPOSE AND METHODS * 125
3.4.2 STRUCTURE OF CASH FLOW STATEMENT * 127
3.5 MANAGEMENT REPORT * 129
3.5.1 PURPOSE AND PRINCIPLES* 129
3.5.2 STRUCTURE AND CONTENT * 131
3.5.3 UPCOMING EXTENDED CSR REPORTING* 132
4 CONSOLIDATED FINANCIAL STATEMENTS * 135
4.1 PURPOSE * 135
4.2 LEGAL REQUIREMENTS * 135
4.2.1 MANDATORY PREPARATION
-----
135
4.2.2 APPLICABLE RULES * 138
4.3 ELEMENTS AND CONTENT * 138
4.4 GENERAL PRINCIPLES * 141
4.5 CONSOLIDATION SCOPE * 142
4.6 CONSOLIDATION PROCEDURES * 142
4.6.1 FULL CONSOLIDATION
-----
143
4.6.1.1 COMPARABILITY OF DATA * 143
4.6.1.2 CURRENCY CONVERSION * 145
4.6.1.3 CAPITAL CONSOLIDATION
------
146
4.6.1.4 LIABILITY CONSOLIDATION
------
148
4.6.1.5 CONSOLIDATION OF INTERCOMPANY PROFITS * 149
4.6.1.6 INCOME CONSOLIDATION * 149
4.6.1.7 DEFERRED TAXES ON CONSOLIDATION PROCEDURES * 150
4.6.2 PROPORTIONAL CONSOLIDATION * 150
4.6.3 ASSOCIATED COMPANIES/AT-EQUITY CONSOLIDATION * 152
4.7 CONSOLIDATED NOTES
-----
153
PART
II: EXERCISES
5 EXERCISES ON INDIVIDUAL TOPICS WITH SOLUTIONS * 161
5.1 BOOKKEEPING AND BASIC TERMS * 161
5.2 EXERCISES ON FUNDAMENTAL CONCEPTS AND GAAP * 182
5.3 EXERCISES ON NON-CURRENT ASSETS * 189
5.4 EXERCISES ON CURRENT ASSETS * 200
5.5 EXERCISES ON EQUITY * 208
5.6 EXERCISES ON PROVISIONS * 211
5.7 EXERCISES ON DEBT * 215
5.8 EXERCISES ON DEFERRED ITEMS AND DEFERRED TAXES * 217
5.9 EXERCISES ON INCOME STATEMENT AND CASH FLOW STATEMENT * 222
6 CASE STUDIES * 228
7 SOLUTIONS FOR CASE STUDIES * 235
ADDITIONAL INFORMATION
8 GLOSSARY * 259
9 VOCABULARY * 265
LITERATURE * 275
INDEX * 277
ABOUT THE AUTHOR* 281
|
any_adam_object | 1 |
author | Nothhelfer, Robert 1969- |
author_GND | (DE-588)122741323 |
author_facet | Nothhelfer, Robert 1969- |
author_role | aut |
author_sort | Nothhelfer, Robert 1969- |
author_variant | r n rn |
building | Verbundindex |
bvnumber | BV044441789 |
classification_rvk | QP 820 |
ctrlnum | (OCoLC)958377905 (DE-599)DNB1112950575 |
dewey-full | 650 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 650 - Management and auxiliary services |
dewey-raw | 650 |
dewey-search | 650 |
dewey-sort | 3650 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
format | Book |
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genre_facet | Lehrbuch |
geographic | Deutschland (DE-588)4011882-4 gnd |
geographic_facet | Deutschland |
id | DE-604.BV044441789 |
illustrated | Not Illustrated |
indexdate | 2024-07-10T07:53:04Z |
institution | BVB |
institution_GND | (DE-588)1065492103 |
isbn | 9783110521061 3110521067 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029842937 |
oclc_num | 958377905 |
open_access_boolean | |
owner | DE-1050 DE-2070s DE-92 DE-521 DE-12 DE-858 DE-526 |
owner_facet | DE-1050 DE-2070s DE-92 DE-521 DE-12 DE-858 DE-526 |
physical | XX, 279 Seiten Diagramme 24 cm x 17 cm |
publishDate | 2017 |
publishDateSearch | 2017 |
publishDateSort | 2017 |
publisher | De Gruyter Oldenbourg |
record_format | marc |
spelling | Nothhelfer, Robert 1969- Verfasser (DE-588)122741323 aut Financial Accounting introduction to German GAAP with exercises Robert Nothhelfer Berlin ; Boston De Gruyter Oldenbourg [2017] © 2017 XX, 279 Seiten Diagramme 24 cm x 17 cm txt rdacontent n rdamedia nc rdacarrier Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Fachhochschul-/Hochschulausbildung Consolidation Financial Statements German Commercial Code Textbook (DE-588)4123623-3 Lehrbuch gnd-content Deutschland (DE-588)4011882-4 g Rechnungslegung (DE-588)4128343-0 s Jahresabschluss (DE-588)4162679-5 s DE-604 Finanzbuchhaltung (DE-588)4113562-3 s 1\p DE-604 De Gruyter Oldenbourg (DE-588)1065492103 pbl Erscheint auch als Online-Ausgabe, PDF 978-3-11-052107-8 Erscheint auch als Online-Ausgabe, EPUB 978-3-11-052126-9 http://www.degruyter.com/search?f_0=isbnissn&q_0=9783110521061&searchTitles=true Verlag DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029842937&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Nothhelfer, Robert 1969- Financial Accounting introduction to German GAAP with exercises Jahresabschluss (DE-588)4162679-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungslegung (DE-588)4128343-0 gnd |
subject_GND | (DE-588)4162679-5 (DE-588)4113562-3 (DE-588)4128343-0 (DE-588)4011882-4 (DE-588)4123623-3 |
title | Financial Accounting introduction to German GAAP with exercises |
title_auth | Financial Accounting introduction to German GAAP with exercises |
title_exact_search | Financial Accounting introduction to German GAAP with exercises |
title_full | Financial Accounting introduction to German GAAP with exercises Robert Nothhelfer |
title_fullStr | Financial Accounting introduction to German GAAP with exercises Robert Nothhelfer |
title_full_unstemmed | Financial Accounting introduction to German GAAP with exercises Robert Nothhelfer |
title_short | Financial Accounting |
title_sort | financial accounting introduction to german gaap with exercises |
title_sub | introduction to German GAAP with exercises |
topic | Jahresabschluss (DE-588)4162679-5 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungslegung (DE-588)4128343-0 gnd |
topic_facet | Jahresabschluss Finanzbuchhaltung Rechnungslegung Deutschland Lehrbuch |
url | http://www.degruyter.com/search?f_0=isbnissn&q_0=9783110521061&searchTitles=true http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029842937&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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