Holdings: Financial statements

Financial statements: international accounting (IFRS)

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Bibliographic Details
Main Author:	Berkau, Carsten (Author)
Other Authors:	Berkau, Keabetswe Sylvia (Translator)
Format:	Book
Language:	English
Published:	München UVK Verlag [2021]
Edition:	6th, revised and extended edition
Subjects:	Deutschland > Handelsgesetzbuch International Accounting Standards Bilanz International Financial Reporting Standards Lehrbuch
Online Access:	Inhaltsverzeichnis
Physical Description:	396 Seiten 24 cm x 17 cm
ISBN:	9783739831824 3739831820

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adam_text	BERKAU: FINANCIAL STATEMENTS 6E 1-5 I CONTENTS I CONTENTS ................................................................................................... 1-5 II INTRODUCTION .......................................................................................... 1-13 1 CONVENTIONS ........................................................................................... 1-14 1.1 ACCOUNTING PERIODS ................................................................................. 1-14 1.2 ACCOUNTING T ECHNICAL T ERTNS ................................................................... 1-14 1.3 ACCOUNT NAMES ...................................................................................... 1-14 1.4 ALPHABETIC ORDER .................................................................................... 1-14 1.5 BASICS ....................................................................................................... 1-14 1.6 BOOKKEEPING ENTRIES ............................................................................... 1-14 1.7 BOOKKEEPING ENTRY FORMAT .................................................................... 1-14 1.8 CALCULATIONS ............................................................................................. 1-15 1.9 CASE STUDIES............................................................................................. 1-15 1.10 CASE STUDY TEXT ...................................................................................... 1-15 1.11 CASH FLOW SEPARATION ............................................................................. 1-15 1.12 COMPANIES ............................................................................................... 1-15 1.13 COST-EXPENSE-CONGRUENCE ...................................................................... 1-15 1.14 COUNTRY ................................................................................................... 1-15 1.15 CURRENCY UNIT .......................................................................................... 1-15 1.16 DATA FORMAT IN TABLES ............................................................................ 1-16 1.17 DATASHEETS .............................................................................................. 1-16 1.18 PREPAYMENTS OF INCOME TAXES ............................................................... 1-16 1.19 HOW IT IS DONE ....................................................................................... 1-16 1.20 INCOME T AXES .......................................................................................... 1-16 1.21 FINANCIAL STATEMENTS FOR TAXATION ........................................................... 1-16 1.22 NAMES ..................................................................................................... 1-16 1.23 LANGUAGE................................................................................................. 1-16 1.24 LEARNING OBJECTIVES ................................................................................ 1-16 1.25 LEGAL FORMS OF A BUSINESS....................................................................... 1-16 1.26 LENGTH OF A MONTH/YEAR ........................................................................ 1-16 1.27 LEVEL OF PRECISION ................................................................................... 1-16 1.28 LINKS ........................................................................................................ 1-17 1.29 LITERATURE ................................................................................................ 1-17 1.30 NON-EXISTING ITEMS ................................................................................... 1-17 1.31 ONLINE MATERIALS ...................................................................................... 1-17 1.32 PAYMENT TERMS ....................................................................................... 1-17 1.33 PRESENTATION OF ACCOUNTS ....................................................................... 1-17 1.34 PRO-RATED DEPRECIATION/INTEREST ........................................................... 1-17 1.35 QUOTATION OF LAW TEXTS/STANDARDS ........................................................ 1-18 1.36 SEQUENCE OF BOOKKEEPING ENTRIES .......................................................... 1-18 1.37 TAX ON CAPITAL RETURNS (DIVIDEND TAX) ................................................. 1-18 BERKAU: FINANCIAL STATEMENTS 6E 1-6 1.38 TRANSACTION COSTS .................................................................................... 1-18 1.39 VALUE ADDED TAX, GOODS AND SERVICE TAX ............................................. 1-18 1.40 VAT REDUCTION ........................................................................................ 1-18 1.41 WORKING DEFINITIONS ............................................. 1-18 1.42 WORK-IN-PROCESS ACCOUNT ....................................................................... 1-19 1.43 WFIFING MANAGEMENT TERMS ..................................................................... 1-19 1.44 WWW ...................................................................................................... 1-19 1.45 YOUTUBE VIDEOS ....................................................................................... 1-19 1.46 10-20-30 RULE ........................................................................................... 1-19 2 FINANCIAL STATEMENTS BASED ON HGB ................................................ 2-20 2.1 WHAT IS IN THIS CHAPTER? .......................................................................... 2-20 2.2 LEARNING OBJECTIVES ................................................................................ 2-20 2.3 LEGAL FORMS FOR COMPANIES ................................................................... 2-20 2.4 OBLIGATION OF KEEPING BOOKKEEPING RECORDS ........................................ 2-21 2.5 ESTABLISHMENT OF A COMPANY ................................................................. 2-21 2.6 INCOME TAX CALCULATION .......................................................................... 2-22 2.7 VALUE ADDED TAX VAT .............................................................................. 2-23 2.8 C/S KIELING TAXI GMBH - 20X1 ................................................... 2-23 2.9 C/S KIELING TAXI GMBH-20X2 ..................................................... 2-30 2.10 SUMMARY: ................................................................................................. 2-39 2.11 WORKING DEFINITIONS: ............................................................................... 2-39 2.12 QUESTION BANK: ........................................................................................ 2-40 2.13 SOLUTIONS:................................................................................................. 2-41 3 FINANCIAL STATEMENTS BASED ON IFRSS ............................................... 3-42 3.1 WHAT IS IN THE CHAPTER? ........................................................................... 3-42 3.2 LEARNING OBJECTIVES ................................................................................ 3-42 3.3 IFRSS ...................................................................................................... 3-42 3.4 HOW TO ACCESS IFRSS ............................................................................. 3-42 3.5 C/S KENILWORTH MTS LTD. - 20X1 ............................................... 3-44 3.6 C/S KENILWORTH MTS LTD. - 20X2 ............................................... 3-56 3.7 SUMMARY .................................................................................................. 3-64 3.8 WORKING DEFINITIONS ............................................................................... 3-64 3.9 QUESTION BANK ......................................................................................... 3-65 3.10 SOLUTIONS .................................................................................................. 3-66 4 ACCOUNTING FOR RETAILERS ...................................................................... 4-67 4.1 WHAT IS IN THE CHAPTER? ........................................................................... 4-67 4.2 LEARNING OBJECTIVES ................................................................................ 4-67 4.3 DEALERSHIPS .............................................................................................. 4-67 4.4 GROSS PROFIT CALCULATION .......................................................................... 4-67 4.5 C/S DEMANN GMBH .......................................................................... 4-68 4.6 TRIAL BALANCE ........................................................................................... 4-69 4.7 TRADING ACCOUNT ..................................................................................... 4-70 BERKAU: FINANCIAL STATEMENTS 6E__________________________________ 1-7 4.8 C/S RYNEVELD LTD 4-70 4.9 C/S TELUK SDN. BHD 4-84 4.10 WORKSHEET FOR T/B CALCULATIONS 4-84 4.11 SUMMARY 4-86 4.12 WORKING DEFINITIONS 4-86 4.13 QUESTION BANK 4-87 4.14 SOLUTIONS: 4-88 5 BASICS OF FINANCIAL STATEMENT ANALYSIS 5-89 5.1 WHAT IS IN THE CHAPTER? 5-89 5.2 LEARNING OBJECTIVES 5-89 5.3 COMPANY APPRAISAL 5-89 5.4 SITUATIONAL AWARENESS ABOUT A COMPANY 5-90 5.5 C/S ROSENDAHL LTD 5-91 5.6 STEPS OF F/S ANALYSIS 5-92 5.7 DEFINING INFORMATION REQUIREMENTS 5-92 5.8 FORMAL CHECKING 5-92 5.9 HORIZONTAL ANALYSIS 5-93 5.10 VERTICAL ANALYSIS 5-94 5.11 BASICS OF RATIO ANALYSIS 5-94 5.12 C/S CAPELIFT (PTY) LTD 5-96 5.13 PERFORMANCE RATIOS - CAPELIFT LTD 5-97 5.14 LIQUIDITY RATIOS - CAPELIFT LTD 5-102 5.15 CAPITAL STRUCTURE RATIOS - CAPELIFT LTD 5-104 5.16 MARKET VALUE RATIOS - CAPELIFT LTD 5-106 5.17 SUMMARY 5-107 5.18 WORKING DEFINITIONS 5-107 5.19 QUESTION BANK 5-108 5.20 SOLUTIONS: 5-108 6 FORMAL FINANCIAL STATEMENT REQUIREMENTS 6-109 6.1 WHAT IS IN THE CHAPTER? ........................................................................ 6-109 6.2 LEARNING OBJECTIVES 6-109 6.3 IFRSS CONSISTENCY 6-109 6.4 QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION 6-110 6.5 C/S BATHURST LTD 6-111 6.6 STATEMENT OF FINANCIAL POSITION - BATHURST LTD 6-119 6.7 STATEMENT OF PROFIT OR LOSS - BATHURST LTD 6-121 6.8 STATEMENT OF CHANGES IN EQUITY - BATHURST LTD 6-123 6.9 STATEMENT OF CASH FLOWS - BATHURST LTD 6-123 6.10 NOTES - BATHURST LTD 6-124 6.11 SUMMARY 6-129 6.12 WORKING DEFINITIONS 6-129 6.13 QUESTION BANK 6-129 6.14 SOLUTIONS 6-130 BERKAU: FINANCIAL STATEMENTS 6E 1-8 7 NON-CURRENT ASSETS ON THE BALANCE SHEET ........................................ 7-131 7.1 WHAT IS IN THE CHAPTER? ......................................................................... 7-131 7.2 LEARNING OBJECTIVES ................................................. 7-131 7.3 INITIAL RECOGNITION ................................................................................. 7-131 7.4 C/S GETEN (PTY) LTD .......................................................................... 7-132 7.5 QUALIFYING ASSETS ................................................................................... 7-133 7.6 C/S LANGDAM BHD ........................................................................... 7-133 7.7 SUBSEQUENT VALUATION ............................................................................ 7-135 7.8 C/S GELLENDORFF LLC ................................................................. 7-135 7.9 IMPAIRMENT LOSS ................................................................................... 7-137 7.10 IMPAIRMENT LOSS - GELLENDORFF LLC......................................... 7-137 7.11 REVALUATIONS.......................................................................................... 7-145 7.12 C/STINNENK.K ............................................................................... 7-145 7.13 C/S STEENBERG LTD. - CASE (I) ....................................................... 7-155 7.14 C/S STEENBERG LTD. - CASE (II) ...................................................... 7-157 7.15 DISPOSAL OF ASSETS ................................................................................. 7-158 7.16 C/S YSTERFONTEIN LTD ................................................................. 7-159 7.17 INVESTMENT PROPERTY AND ASSETS HELD FOR SALE ..................................... 7-162 7.18 C/S MERSEBURG LTD ........................................................................ 7-162 7.19 ASSETS HELD FOR SALE .............................................................................. 7-163 7.20 C/S OVERBERG (PTY) LTD ................................................................. 7-164 7.21 INTANGIBLE ASSETS ................................................................................... 7-165 7.22 C/S DENTIST PAARDEBERG ............................................................... 7-166 7.23 DESIGN AND RESEARCH COSTS ................................................................... 7-167 7.24 C/S WESPOORT LTD .......................................................................... 7-167 7.25 LEASES.................................................................................................... 7-168 7.26 C/S KRIGE (PTY) LTD ........................................................................... 7-168 7.27 C/S MERVE (PTY) LTD. - LESSEE .......................................................... 7-172 7.28 C/S MERVE (PTY) LTD. - LESSOR ......................................................... 7-176 7.29 C/S VLAEBURG LTD. - LESSEE ............................................................ 7-177 7.30 C/S VLAEBURG LTD. - LESSOR ........................................................... 7-181 7.31 SHORT-TERM LEASES ................................................................................. 7-183 7.32 C/S JONKERS GMBH ........................................................................ 7-183 7.33 FINANCIAL INSTRUMENTS ........................................................................... 7-184 7.34 C/S HAWKINS LTD. / STEYN GMBH - CROSS-BORDER INVESTMENTS 7-185 7.35 C/S HAVEN GA LTD. - BONDS ............................................................. 7-187 7.36 C/S NATBERGEN (PTY) LTD. - BONDS HELD TO MATURITY ................... 7-188 7.37 C/S DORRING-TON LTD. / ROTTMAN LTD. - PREF. SHARES ......... 7-190 7.38 DERIVATIVES ............................................................................................ 7-192 7.39 MOLLENBERG LTD. - CALL OPTION ................................................... 7-193 7.40 SUMMARY ................................................................................................ 7-195 7.41 WORKING DEFINITIONS ............................................................................. 7-195 7.42 QUESTIONS BANK ..................................................................................... 7-196 7.43 SOLUTIONS ................................................................................................ 7-197 BERKAU: FINANCIAL STATEMENTS 6E 1-9 8 BUSINESS COMBINATIONS ..................................................................... 8-198 8.1 WHAT IS IN THE CHAPTER? ........................................................................ 8-198 8.2 LEARNING OBJECTIVES .............................................................................. 8-198 8.3 GROUP ACCOUNTING ................................................................................ 8-198 8.4 SEPARATE FINANCIAL STATEMENTS IAS 27 ................................................... 8-201 8.5 C/S BRENO LTD .................................................................................. 8-201 8.6 CONSOLIDATED FINANCIAL STATEMENTS ........................................................ 8-206 8.7 C/S GAMKA/SWARTBERG GROUP - INITIAL CONSOLIDATION ............ 8-207 8.8 C/S GAMKA/SWARTBERG GROUP - SUBSEQUENT CONSOLIDATIONS . 8-213 8.9 C/S PORTERSVILLE/HENDERSON GROUP .................................. 8-222 8.10 INTRA-GROUP PROFIT CONSOLIDATION ......................................................... 8-228 8.11 CS PATTEN/SPYKER ........................................................................ 8-228 8.12 JOINT VENTURE ACCOUNTING ..................................................................... 8-235 8.13 C/S QUICKARMS-RESPONSE-FIRE JOINT OPERATIONS ................... 8-236 8.14 C/S CLOSEWATCH - JOINT VENTURE .................................................. 8-240 8.15 SUMMARY ............................................................................................... 8-244 8.16 WORKING DEFINITIONS ............................................................................. 8-244 8.17 QUESTION BANK ...................................................................................... 8-245 8.18 SOLUTIONS ............................................................................................... 8-246 9 CURRENT ASSETS ON THE BALANCE SHEET ............................................... 9-247 9.1 WHAT IS IN THE CHAPTER? ........................................................................ 9-247 9.2 LEARNING OBJECTIVES .............................................................................. 9-247 9.3 CURRENT AND NON-CURRENT ASSETS .......................................................... 9-247 9.4 INVENTORIES ............................................................................................. 9-248 9.5 C/S GREENACRES LTD ..................................................................... 9-249 9.6 PERPETUAL INVENTORY SYSTEM .................................................................. 9-250 9.7 C/S GREENACRES LTD. - PERPETUAL INVENTORY SYSTEM.................... 9-251 9.8 DIFFERENT INVENTORY VALUATION .............................................................. 9-253 9.9 PURCHASE PRICE CHANGE.......................................................................... 9-254 9.10 C/S ROSEFIELD LTD .......................................................................... 9-254 9.11 LOSS ON VALUATION................................................................................. 9-259 9.12 C/S HEISTEL (PTY) LTD ....................................................................... 9-259 9.13 MANUFACTURING ACCOUNTING .................................................................... 9-261 9.14 OVERHEAD APPLICATION ........................................................................... 9-262 9.15 C/S RIEBEECK-KASTEEL (PTY) LTD ................................................ 9-263 9.16 C/S RIEBEECK-KASTEEL (PTY) LTD. - IAS 2.13 (0) ....................... 9-266 9.17 MANUFACTURING SUMMARY ACCOUNT ........................................................ 9-269 9.18 C/S RIEBEECK-KASTEEL (PTY) LTD. - CASE (Y) ............................... 9-269 9.19 RECEIVABLES........................................................................................... 9-270 9.20 C/S CHELMSFORD ........................................................................... 9-270 9.21 SECURITIES ............................................................................................... 9-273 9.22 C/S NOKOX (PTY) LTD ........................................................................ 9-273 9.23 C/S TRAGER GMBH ......................................................................... 9-275 BERKAU: FINANCIAL STATEMENTS 6E 1-10 9.24 C/S GRENVILLE AG 9-276 9.25 C/S NOKOX (PTY) LTD. - CONTINUED 9-277 9.26 PREPAID EXPENSES 9-279 9.27 CASH AND ITS EQUIVALENTS 9-279 9.28 C/S BAKENSKOP PLC 9-280 9.29 SUMMARY 9-281 9.30 WORKING DEFINITIONS 9-281 9.31 QUESTION BANK 9-282 9.32 SOLUTIONS 9-283 10 STATEMENT OF CASH FLOWS 10-284 10.1 WHAT IS IN THE CHAPTER? 10-284 10.2 LEARNING OBJECTIVES 10-284 10.3 CASH FLOW STATEMENT OBLIGATION 10-284 10.4 C/S EIMKE LTD 10-286 10.5 DIRECT METHOD 10-289 10.6 C/S EIMKE LTD. - DIRECT METHOD 10-290 10.7 RECONCILIATION OF PROFITS WITH OPERATING CASH FLOWS 10-290 10.8 WHY STEP (1)? 10-292 10.9 WHY STEP (2)? 10-292 10.10 WHY STEP (3)? 10-292 10.11 WHY STEP (4)? 10-292 10.12 WHY STEP (5)? 10-293 10.13 WHY STEP (6)? 10-293 10.14 WHY STEP (7)? 10-293 10.15 WHY STEP (8)? 10-295 10.16 WHY STEP (9)? 10-295 10.17 WHY STEP (10)? 10-296 10.18 C/S EIMKE LTD. - RECONCILIATION METHOD 10-296 10.19 DERIVATIVE METHOD 10-299 10.20 SUMMARY 10-300 10.21 WORKING DEFINITIONS 10-300 10.22 QUESTION BANK 10-300 10.23 SOLUTIONS 10-301 11 EQUITY ON THE BALANCE SHEET 11-302 11.1 WHAT IS IN THE CHAPTER? 11-302 11.2 LEARNINGS OBJECTIVES 11-302 11.3 EQUITY 11-302 11.4 ISSUED CAPITAL 11-302 11.5 C/S YARRA LTD. - 20X0 11-303 11.6 RESERVES 11-304 11.7 C/S YARRA LTD. - 20X0 - CONTINUED 11-304 11.8 C/S YARRA LTD. - 20X1 11-305 11.9 C/S YARRA LTD. - 20X2 11-310 BERKAU: FINANCIAL STATEMENTS 6E 1-11 11.10 RETAINED EARNINGS 11-312 11.11 SUMMARY 11-315 11.12 WORKING DEFINITIONS 11-315 11.13 QUESTION BANK 11-316 11.14 SOLUTIONS 11-317 12 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME. 12-318 12.1 WHAT IS IN THE CHAPTER? 12-318 12.2 LEARNING OBJECTIVES 12-318 12.3 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 12-318 12.4 C/S ABINGTON LTD. - NATURE OF EXPENSE METHOD 12-320 12.5 C/S SUDHUIZEN PLC - NATURE OF EXPENSE METHOD 12-324 12.6 C/S ABINGTON LTD. - COST OF SALES FORMAT 12-330 12.7 C/S SUDHUIZEN PLC - COST OF SALES FORMAT 12-334 12.8 SUMMARY 12-338 12.9 WORKING DEFINITIONS 12-339 12.10 QUESTION BANK 12-339 12.11 SOLUTIONS 12-340 13 STATEMENT OF CHANGES IN EQUITY 13-341 13.1 WHAT IS IN THE CHAPTER? 13-341 13.2 LEARNING OBJECTIVES 13-341 13.3 IFRS REGULATIONS..... 13-341 13.4 C/S BELMONT LTD 13-342 13.5 C/S BELMONT LTD. - SHARE ISSUE/TREASURY SHARES 13-343 13.6 C/S BELMONT LTD. - PROFIT OR LOSS 13-344 13.7 C/S BELMONT LTD. - OTHER COMPREHENSIVE INCOME 13-345 13.8 C/S BELMONT LTD. - REVALUATIONS 13-346 13.9 C/S BELMONT LTD. - APPROPRIATION OF PROFITS 13-347 13.10 SUMMARY 13-349 13.11 WORKING DEFINITION 13-349 13.12 QUESTION BANK 13-349 13.13 SOLUTIONS 13-350 14 LIABILITIES ON THE BALANCE SHEET 14-351 14.1 WHAT IS IN THE CHAPTER? 14-351 14.2 LEARNING OBJECTIVES . 14-351 14.3 LIABILITIES 14-351 14.4 CERTAIN LIABILITIES 14-352 14.5 C/S WARWICK LTD. - BUYING GOODS ON CREDIT 14-354 14.6 C/S BATHURST LTD. - BANK LOAN 14-354 14.7 C/S MEUL LTD. - AMORTISED COSTS 14-356 14.8 BONDS ISSUE 14-361 14.9 C/S BRIZA LTD. - BONDS 14-362 14.10 C/S MEMEL PLC - ANNUITY AND EXTRA REPAYMENTS 14-365 BERKAU: FINANCIAL STATEMENTS 6E 1-12 14.11 PROVISIONS 14-370 14.12 C/S SEENA LTD. - MEASUREMENT OF PROVISIONS 14-370 14.13 C/S HADRA (PTY) LTD. - PROVISION FOR PENSION FUNDS 14-372 14.14 C/S DUMMOND (PTY) LTD. - PROVISION OF REWORK 14-373 14.15 C/S SALMAN LTD. - PROVISIONS DUE TO ONEROUS CONTRACTS 14-379 14.16 SUMMARY 14-380 14.17 WORKING DEFINITIONS 14-380 14.18 QUESTION BANK 14-381 14.19 SOLUTIONS 14-382 15 ABBREVIATIONS 15-383 16 TABLE OF FIGURES 16-390 17 LINKS 17-394 18 LITERATURE 18-395
adam_txt	BERKAU: FINANCIAL STATEMENTS 6E 1-5 I CONTENTS I CONTENTS . 1-5 II INTRODUCTION . 1-13 1 CONVENTIONS . 1-14 1.1 ACCOUNTING PERIODS . 1-14 1.2 ACCOUNTING T ECHNICAL T ERTNS . 1-14 1.3 ACCOUNT NAMES . 1-14 1.4 ALPHABETIC ORDER . 1-14 1.5 BASICS . 1-14 1.6 BOOKKEEPING ENTRIES . 1-14 1.7 BOOKKEEPING ENTRY FORMAT . 1-14 1.8 CALCULATIONS . 1-15 1.9 CASE STUDIES. 1-15 1.10 CASE STUDY TEXT . 1-15 1.11 CASH FLOW SEPARATION . 1-15 1.12 COMPANIES . 1-15 1.13 COST-EXPENSE-CONGRUENCE . 1-15 1.14 COUNTRY . 1-15 1.15 CURRENCY UNIT . 1-15 1.16 DATA FORMAT IN TABLES . 1-16 1.17 DATASHEETS . 1-16 1.18 PREPAYMENTS OF INCOME TAXES . 1-16 1.19 HOW IT IS DONE . 1-16 1.20 INCOME T AXES . 1-16 1.21 FINANCIAL STATEMENTS FOR TAXATION . 1-16 1.22 NAMES . 1-16 1.23 LANGUAGE. 1-16 1.24 LEARNING OBJECTIVES . 1-16 1.25 LEGAL FORMS OF A BUSINESS. 1-16 1.26 LENGTH OF A MONTH/YEAR . 1-16 1.27 LEVEL OF PRECISION . 1-16 1.28 LINKS . 1-17 1.29 LITERATURE . 1-17 1.30 NON-EXISTING ITEMS . 1-17 1.31 ONLINE MATERIALS . 1-17 1.32 PAYMENT TERMS . 1-17 1.33 PRESENTATION OF ACCOUNTS . 1-17 1.34 PRO-RATED DEPRECIATION/INTEREST . 1-17 1.35 QUOTATION OF LAW TEXTS/STANDARDS . 1-18 1.36 SEQUENCE OF BOOKKEEPING ENTRIES . 1-18 1.37 TAX ON CAPITAL RETURNS (DIVIDEND TAX) . 1-18 BERKAU: FINANCIAL STATEMENTS 6E 1-6 1.38 TRANSACTION COSTS . 1-18 1.39 VALUE ADDED TAX, GOODS AND SERVICE TAX . 1-18 1.40 VAT REDUCTION . 1-18 1.41 WORKING DEFINITIONS . 1-18 1.42 WORK-IN-PROCESS ACCOUNT . 1-19 1.43 WFIFING MANAGEMENT TERMS . 1-19 1.44 WWW . 1-19 1.45 YOUTUBE VIDEOS . 1-19 1.46 10-20-30 RULE . 1-19 2 FINANCIAL STATEMENTS BASED ON HGB . 2-20 2.1 WHAT IS IN THIS CHAPTER? . 2-20 2.2 LEARNING OBJECTIVES . 2-20 2.3 LEGAL FORMS FOR COMPANIES . 2-20 2.4 OBLIGATION OF KEEPING BOOKKEEPING RECORDS . 2-21 2.5 ESTABLISHMENT OF A COMPANY . 2-21 2.6 INCOME TAX CALCULATION . 2-22 2.7 VALUE ADDED TAX VAT . 2-23 2.8 C/S KIELING TAXI GMBH - 20X1 . 2-23 2.9 C/S KIELING TAXI GMBH-20X2 . 2-30 2.10 SUMMARY: . 2-39 2.11 WORKING DEFINITIONS: . 2-39 2.12 QUESTION BANK: . 2-40 2.13 SOLUTIONS:. 2-41 3 FINANCIAL STATEMENTS BASED ON IFRSS . 3-42 3.1 WHAT IS IN THE CHAPTER? . 3-42 3.2 LEARNING OBJECTIVES . 3-42 3.3 IFRSS . 3-42 3.4 HOW TO ACCESS IFRSS . 3-42 3.5 C/S KENILWORTH MTS LTD. - 20X1 . 3-44 3.6 C/S KENILWORTH MTS LTD. - 20X2 . 3-56 3.7 SUMMARY . 3-64 3.8 WORKING DEFINITIONS . 3-64 3.9 QUESTION BANK . 3-65 3.10 SOLUTIONS . 3-66 4 ACCOUNTING FOR RETAILERS . 4-67 4.1 WHAT IS IN THE CHAPTER? . 4-67 4.2 LEARNING OBJECTIVES . 4-67 4.3 DEALERSHIPS . 4-67 4.4 GROSS PROFIT CALCULATION . 4-67 4.5 C/S DEMANN GMBH . 4-68 4.6 TRIAL BALANCE . 4-69 4.7 TRADING ACCOUNT . 4-70 BERKAU: FINANCIAL STATEMENTS 6E_ 1-7 4.8 C/S RYNEVELD LTD 4-70 4.9 C/S TELUK SDN. BHD 4-84 4.10 WORKSHEET FOR T/B CALCULATIONS 4-84 4.11 SUMMARY 4-86 4.12 WORKING DEFINITIONS 4-86 4.13 QUESTION BANK 4-87 4.14 SOLUTIONS: 4-88 5 BASICS OF FINANCIAL STATEMENT ANALYSIS 5-89 5.1 WHAT IS IN THE CHAPTER? 5-89 5.2 LEARNING OBJECTIVES 5-89 5.3 COMPANY APPRAISAL 5-89 5.4 SITUATIONAL AWARENESS ABOUT A COMPANY 5-90 5.5 C/S ROSENDAHL LTD 5-91 5.6 STEPS OF F/S ANALYSIS 5-92 5.7 DEFINING INFORMATION REQUIREMENTS 5-92 5.8 FORMAL CHECKING 5-92 5.9 HORIZONTAL ANALYSIS 5-93 5.10 VERTICAL ANALYSIS 5-94 5.11 BASICS OF RATIO ANALYSIS 5-94 5.12 C/S CAPELIFT (PTY) LTD 5-96 5.13 PERFORMANCE RATIOS - CAPELIFT LTD 5-97 5.14 LIQUIDITY RATIOS - CAPELIFT LTD 5-102 5.15 CAPITAL STRUCTURE RATIOS - CAPELIFT LTD 5-104 5.16 MARKET VALUE RATIOS - CAPELIFT LTD 5-106 5.17 SUMMARY 5-107 5.18 WORKING DEFINITIONS 5-107 5.19 QUESTION BANK 5-108 5.20 SOLUTIONS: 5-108 6 FORMAL FINANCIAL STATEMENT REQUIREMENTS 6-109 6.1 WHAT IS IN THE CHAPTER? . 6-109 6.2 LEARNING OBJECTIVES 6-109 6.3 IFRSS CONSISTENCY 6-109 6.4 QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION 6-110 6.5 C/S BATHURST LTD 6-111 6.6 STATEMENT OF FINANCIAL POSITION - BATHURST LTD 6-119 6.7 STATEMENT OF PROFIT OR LOSS - BATHURST LTD 6-121 6.8 STATEMENT OF CHANGES IN EQUITY - BATHURST LTD 6-123 6.9 STATEMENT OF CASH FLOWS - BATHURST LTD 6-123 6.10 NOTES - BATHURST LTD 6-124 6.11 SUMMARY 6-129 6.12 WORKING DEFINITIONS 6-129 6.13 QUESTION BANK 6-129 6.14 SOLUTIONS 6-130 BERKAU: FINANCIAL STATEMENTS 6E 1-8 7 NON-CURRENT ASSETS ON THE BALANCE SHEET . 7-131 7.1 WHAT IS IN THE CHAPTER? . 7-131 7.2 LEARNING OBJECTIVES . 7-131 7.3 INITIAL RECOGNITION . 7-131 7.4 C/S GETEN (PTY) LTD . 7-132 7.5 QUALIFYING ASSETS . 7-133 7.6 C/S LANGDAM BHD . 7-133 7.7 SUBSEQUENT VALUATION . 7-135 7.8 C/S GELLENDORFF LLC . 7-135 7.9 IMPAIRMENT LOSS . 7-137 7.10 IMPAIRMENT LOSS - GELLENDORFF LLC. 7-137 7.11 REVALUATIONS. 7-145 7.12 C/STINNENK.K . 7-145 7.13 C/S STEENBERG LTD. - CASE (I) . 7-155 7.14 C/S STEENBERG LTD. - CASE (II) . 7-157 7.15 DISPOSAL OF ASSETS . 7-158 7.16 C/S YSTERFONTEIN LTD . 7-159 7.17 INVESTMENT PROPERTY AND ASSETS HELD FOR SALE . 7-162 7.18 C/S MERSEBURG LTD . 7-162 7.19 ASSETS HELD FOR SALE . 7-163 7.20 C/S OVERBERG (PTY) LTD . 7-164 7.21 INTANGIBLE ASSETS . 7-165 7.22 C/S DENTIST PAARDEBERG . 7-166 7.23 DESIGN AND RESEARCH COSTS . 7-167 7.24 C/S WESPOORT LTD . 7-167 7.25 LEASES. 7-168 7.26 C/S KRIGE (PTY) LTD . 7-168 7.27 C/S MERVE (PTY) LTD. - LESSEE . 7-172 7.28 C/S MERVE (PTY) LTD. - LESSOR . 7-176 7.29 C/S VLAEBURG LTD. - LESSEE . 7-177 7.30 C/S VLAEBURG LTD. - LESSOR . 7-181 7.31 SHORT-TERM LEASES . 7-183 7.32 C/S JONKERS GMBH . 7-183 7.33 FINANCIAL INSTRUMENTS . 7-184 7.34 C/S HAWKINS LTD. / STEYN GMBH - CROSS-BORDER INVESTMENTS 7-185 7.35 C/S HAVEN GA LTD. - BONDS . 7-187 7.36 C/S NATBERGEN (PTY) LTD. - BONDS HELD TO MATURITY . 7-188 7.37 C/S DORRING-TON LTD. / ROTTMAN LTD. - PREF. SHARES . 7-190 7.38 DERIVATIVES . 7-192 7.39 MOLLENBERG LTD. - CALL OPTION . 7-193 7.40 SUMMARY . 7-195 7.41 WORKING DEFINITIONS . 7-195 7.42 QUESTIONS BANK . 7-196 7.43 SOLUTIONS . 7-197 BERKAU: FINANCIAL STATEMENTS 6E 1-9 8 BUSINESS COMBINATIONS . 8-198 8.1 WHAT IS IN THE CHAPTER? . 8-198 8.2 LEARNING OBJECTIVES . 8-198 8.3 GROUP ACCOUNTING . 8-198 8.4 SEPARATE FINANCIAL STATEMENTS IAS 27 . 8-201 8.5 C/S BRENO LTD . 8-201 8.6 CONSOLIDATED FINANCIAL STATEMENTS . 8-206 8.7 C/S GAMKA/SWARTBERG GROUP - INITIAL CONSOLIDATION . 8-207 8.8 C/S GAMKA/SWARTBERG GROUP - SUBSEQUENT CONSOLIDATIONS . 8-213 8.9 C/S PORTERSVILLE/HENDERSON GROUP . 8-222 8.10 INTRA-GROUP PROFIT CONSOLIDATION . 8-228 8.11 CS PATTEN/SPYKER . 8-228 8.12 JOINT VENTURE ACCOUNTING . 8-235 8.13 C/S QUICKARMS-RESPONSE-FIRE JOINT OPERATIONS . 8-236 8.14 C/S CLOSEWATCH - JOINT VENTURE . 8-240 8.15 SUMMARY . 8-244 8.16 WORKING DEFINITIONS . 8-244 8.17 QUESTION BANK . 8-245 8.18 SOLUTIONS . 8-246 9 CURRENT ASSETS ON THE BALANCE SHEET . 9-247 9.1 WHAT IS IN THE CHAPTER? . 9-247 9.2 LEARNING OBJECTIVES . 9-247 9.3 CURRENT AND NON-CURRENT ASSETS . 9-247 9.4 INVENTORIES . 9-248 9.5 C/S GREENACRES LTD . 9-249 9.6 PERPETUAL INVENTORY SYSTEM . 9-250 9.7 C/S GREENACRES LTD. - PERPETUAL INVENTORY SYSTEM. 9-251 9.8 DIFFERENT INVENTORY VALUATION . 9-253 9.9 PURCHASE PRICE CHANGE. 9-254 9.10 C/S ROSEFIELD LTD . 9-254 9.11 LOSS ON VALUATION. 9-259 9.12 C/S HEISTEL (PTY) LTD . 9-259 9.13 MANUFACTURING ACCOUNTING . 9-261 9.14 OVERHEAD APPLICATION . 9-262 9.15 C/S RIEBEECK-KASTEEL (PTY) LTD . 9-263 9.16 C/S RIEBEECK-KASTEEL (PTY) LTD. - IAS 2.13 (0) . 9-266 9.17 MANUFACTURING SUMMARY ACCOUNT . 9-269 9.18 C/S RIEBEECK-KASTEEL (PTY) LTD. - CASE (Y) . 9-269 9.19 RECEIVABLES. 9-270 9.20 C/S CHELMSFORD . 9-270 9.21 SECURITIES . 9-273 9.22 C/S NOKOX (PTY) LTD . 9-273 9.23 C/S TRAGER GMBH . 9-275 BERKAU: FINANCIAL STATEMENTS 6E 1-10 9.24 C/S GRENVILLE AG 9-276 9.25 C/S NOKOX (PTY) LTD. - CONTINUED 9-277 9.26 PREPAID EXPENSES 9-279 9.27 CASH AND ITS EQUIVALENTS 9-279 9.28 C/S BAKENSKOP PLC 9-280 9.29 SUMMARY 9-281 9.30 WORKING DEFINITIONS 9-281 9.31 QUESTION BANK 9-282 9.32 SOLUTIONS 9-283 10 STATEMENT OF CASH FLOWS 10-284 10.1 WHAT IS IN THE CHAPTER? 10-284 10.2 LEARNING OBJECTIVES 10-284 10.3 CASH FLOW STATEMENT OBLIGATION 10-284 10.4 C/S EIMKE LTD 10-286 10.5 DIRECT METHOD 10-289 10.6 C/S EIMKE LTD. - DIRECT METHOD 10-290 10.7 RECONCILIATION OF PROFITS WITH OPERATING CASH FLOWS 10-290 10.8 WHY STEP (1)? 10-292 10.9 WHY STEP (2)? 10-292 10.10 WHY STEP (3)? 10-292 10.11 WHY STEP (4)? 10-292 10.12 WHY STEP (5)? 10-293 10.13 WHY STEP (6)? 10-293 10.14 WHY STEP (7)? 10-293 10.15 WHY STEP (8)? 10-295 10.16 WHY STEP (9)? 10-295 10.17 WHY STEP (10)? 10-296 10.18 C/S EIMKE LTD. - RECONCILIATION METHOD 10-296 10.19 DERIVATIVE METHOD 10-299 10.20 SUMMARY 10-300 10.21 WORKING DEFINITIONS 10-300 10.22 QUESTION BANK 10-300 10.23 SOLUTIONS 10-301 11 EQUITY ON THE BALANCE SHEET 11-302 11.1 WHAT IS IN THE CHAPTER? 11-302 11.2 LEARNINGS OBJECTIVES 11-302 11.3 EQUITY 11-302 11.4 ISSUED CAPITAL 11-302 11.5 C/S YARRA LTD. - 20X0 11-303 11.6 RESERVES 11-304 11.7 C/S YARRA LTD. - 20X0 - CONTINUED 11-304 11.8 C/S YARRA LTD. - 20X1 11-305 11.9 C/S YARRA LTD. - 20X2 11-310 BERKAU: FINANCIAL STATEMENTS 6E 1-11 11.10 RETAINED EARNINGS 11-312 11.11 SUMMARY 11-315 11.12 WORKING DEFINITIONS 11-315 11.13 QUESTION BANK 11-316 11.14 SOLUTIONS 11-317 12 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME. 12-318 12.1 WHAT IS IN THE CHAPTER? 12-318 12.2 LEARNING OBJECTIVES 12-318 12.3 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 12-318 12.4 C/S ABINGTON LTD. - NATURE OF EXPENSE METHOD 12-320 12.5 C/S SUDHUIZEN PLC - NATURE OF EXPENSE METHOD 12-324 12.6 C/S ABINGTON LTD. - COST OF SALES FORMAT 12-330 12.7 C/S SUDHUIZEN PLC - COST OF SALES FORMAT 12-334 12.8 SUMMARY 12-338 12.9 WORKING DEFINITIONS 12-339 12.10 QUESTION BANK 12-339 12.11 SOLUTIONS 12-340 13 STATEMENT OF CHANGES IN EQUITY 13-341 13.1 WHAT IS IN THE CHAPTER? 13-341 13.2 LEARNING OBJECTIVES 13-341 13.3 IFRS REGULATIONS. 13-341 13.4 C/S BELMONT LTD 13-342 13.5 C/S BELMONT LTD. - SHARE ISSUE/TREASURY SHARES 13-343 13.6 C/S BELMONT LTD. - PROFIT OR LOSS 13-344 13.7 C/S BELMONT LTD. - OTHER COMPREHENSIVE INCOME 13-345 13.8 C/S BELMONT LTD. - REVALUATIONS 13-346 13.9 C/S BELMONT LTD. - APPROPRIATION OF PROFITS 13-347 13.10 SUMMARY 13-349 13.11 WORKING DEFINITION 13-349 13.12 QUESTION BANK 13-349 13.13 SOLUTIONS 13-350 14 LIABILITIES ON THE BALANCE SHEET 14-351 14.1 WHAT IS IN THE CHAPTER? 14-351 14.2 LEARNING OBJECTIVES . 14-351 14.3 LIABILITIES 14-351 14.4 CERTAIN LIABILITIES 14-352 14.5 C/S WARWICK LTD. - BUYING GOODS ON CREDIT 14-354 14.6 C/S BATHURST LTD. - BANK LOAN 14-354 14.7 C/S MEUL LTD. - AMORTISED COSTS 14-356 14.8 BONDS ISSUE 14-361 14.9 C/S BRIZA LTD. - BONDS 14-362 14.10 C/S MEMEL PLC - ANNUITY AND EXTRA REPAYMENTS 14-365 BERKAU: FINANCIAL STATEMENTS 6E 1-12 14.11 PROVISIONS 14-370 14.12 C/S SEENA LTD. - MEASUREMENT OF PROVISIONS 14-370 14.13 C/S HADRA (PTY) LTD. - PROVISION FOR PENSION FUNDS 14-372 14.14 C/S DUMMOND (PTY) LTD. - PROVISION OF REWORK 14-373 14.15 C/S SALMAN LTD. - PROVISIONS DUE TO ONEROUS CONTRACTS 14-379 14.16 SUMMARY 14-380 14.17 WORKING DEFINITIONS 14-380 14.18 QUESTION BANK 14-381 14.19 SOLUTIONS 14-382 15 ABBREVIATIONS 15-383 16 TABLE OF FIGURES 16-390 17 LINKS 17-394 18 LITERATURE 18-395
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author	Berkau, Carsten
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edition	6th, revised and extended edition
format	Book
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owner	DE-703 DE-Aug4 DE-739 DE-523 DE-1050 DE-12 DE-19 DE-BY-UBM DE-945
owner_facet	DE-703 DE-Aug4 DE-739 DE-523 DE-1050 DE-12 DE-19 DE-BY-UBM DE-945
physical	396 Seiten 24 cm x 17 cm
publishDate	2021
publishDateSearch	2021
publishDateSort	2021
publisher	UVK Verlag
record_format	marc
spelling	Berkau, Carsten Verfasser (DE-588)114115141 aut Financial statements international accounting (IFRS) Carsten Berkau ; translated by Keabetswe Sylvia Berkau 6th, revised and extended edition München UVK Verlag [2021] © 2021 396 Seiten 24 cm x 17 cm txt rdacontent n rdamedia nc rdacarrier Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Deutschland Handelsgesetzbuch (DE-588)4125783-2 u Bilanz (DE-588)4006566-2 s International Accounting Standards (DE-588)4367663-7 s International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Berkau, Keabetswe Sylvia (DE-588)1150813369 trl UVK Verlagsgesellschaft mbH (DE-588)106537268X pbl Erscheint auch als Online-Ausgabe, PDF 978-3-7398-8182-9 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032859704&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p vlb 20210722 DE-101 https://d-nb.info/provenance/plan#vlb
spellingShingle	Berkau, Carsten Financial statements international accounting (IFRS) Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd International Accounting Standards (DE-588)4367663-7 gnd Bilanz (DE-588)4006566-2 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd
subject_GND	(DE-588)4125783-2 (DE-588)4367663-7 (DE-588)4006566-2 (DE-588)4699643-6 (DE-588)4123623-3
title	Financial statements international accounting (IFRS)
title_auth	Financial statements international accounting (IFRS)
title_exact_search	Financial statements international accounting (IFRS)
title_exact_search_txtP	Financial statements international accounting (IFRS)
title_full	Financial statements international accounting (IFRS) Carsten Berkau ; translated by Keabetswe Sylvia Berkau
title_fullStr	Financial statements international accounting (IFRS) Carsten Berkau ; translated by Keabetswe Sylvia Berkau
title_full_unstemmed	Financial statements international accounting (IFRS) Carsten Berkau ; translated by Keabetswe Sylvia Berkau
title_short	Financial statements
title_sort	financial statements international accounting ifrs
title_sub	international accounting (IFRS)
topic	Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd International Accounting Standards (DE-588)4367663-7 gnd Bilanz (DE-588)4006566-2 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd
topic_facet	Deutschland Handelsgesetzbuch International Accounting Standards Bilanz International Financial Reporting Standards Lehrbuch
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032859704&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT berkaucarsten financialstatementsinternationalaccountingifrs AT berkaukeabetswesylvia financialstatementsinternationalaccountingifrs AT uvkverlagsgesellschaftmbh financialstatementsinternationalaccountingifrs

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