Verfügbarkeit: Financial Accounting

Financial Accounting: introduction to German GAAP with exercises

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Bibliographische Detailangaben
1. Verfasser:	Nothhelfer, Robert 1969- (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Berlin ; Boston De Gruyter [2022]
Ausgabe:	2nd Edition
Schriftenreihe:	Business & Economics
Schlagworte:	Generally Accepted Auditing Standards Rechnungslegung Jahresabschluss Buchführung Deutschland Finance German Commercial Code Accounting Generally Accepted Accounting Principles Lehrbuch
Online-Zugang:	https://www.degruyter.com/isbn/9783110744125 Inhaltsverzeichnis
Beschreibung:	XXII, 399 Seiten 24 cm x 17 cm
ISBN:	9783110744125

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Datensatz im Suchindex

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adam_text	CONTENTS PREFACE TO THE FIRST EDITION - V PREFACE TO THE SECOND EDITION - VII ABBREVIATIONS - XIII LIST OF TABLES - XV LIST OF FIGURES - XIX HOW TO USE THIS BOOK - XXI 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 ----- 13 1.3.1 ACCOUNTS, DEBITING, CREDITING ----- 13 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 - 24 2.1 LEGAL FRAMEWORK - 24 2.1.1 LEGAL REGULATIONS - 24 2.1.2 APPLICABILITY AND SIMPLIFICATIONS ----- 26 2.1.2.1 APPLICABILITY OF COMMERCIAL CODE DEPENDING ON LEGAL FORM ------ 26 2.1.2.2 APPLICABILITY OF COMMERCIAL CODE DEPENDING ON SIZE CLASS - 29 X - CONTENTS 2.1.3 CONSEQUENCES OF LEGAL FORM AND SIZE CLASSES ---- 30 2.1.4 CONSOLIDATED FINANCIAL STATEMENTS -----30 2.2 REPORTING CONCEPTION ----- 30 2.3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ----- 33 2.3.1 OVERVIEW ----- 33 2.3.2 PRINCIPLES OF DOCUMENTATION ----- 34 2.3.3 PRINCIPLES OF ACCOUNTING ----- 35 2.3.3.1 GENERAL PRINCIPLES -----36 2.3.3.2 RECOGNITION PRINCIPLES ----- 37 2.3.3.3 MEASUREMENT PRINCIPLES ----- 38 2.4 BALANCE SHEET: GENERAL RECOGNITION RULES -----44 2.4.1 RECOGNITION OF ASSETS ----- 44 2.4.2 INITIAL MEASUREMENT OF ASSETS ----- 47 2.4.2.1 ACQUISITION COSTS ---- 48 2.4.2.2 PRODUCTION COSTS ----- 49 2.4.3 RECOGNITION OF LIABILITIES ------ 52 2.4.4 MEASUREMENT OF LIABILITIES ----- 54 2.5 STOCK TAKING/INVENTORY ----- 54 2.6 DEFINITION OF INCOME AND EXPENSE ------ 56 3 FINANCIAL STATEMENTS ACCORDING TO COMMERCIAL CODE - 58 3.1 3.1.1 3.1.2 3.1.3 3.1.3.1 3.1.3.2 3.1.3.3 3.1.3.4 3.1.3.5 3.1.3.6 3.1.4 BALANCE SHEET ---- 58 STRUCTURE ---- 58 RECOGNITION PROHIBITIONS ---- 61 NON-CURRENT ASSETS ---- 62 CLASSIFICATION NON-CURRENT-CURRENT - 62 SUBSEQUENT MEASUREMENT -----62 PRESENTATION - 68 INTANGIBLE ASSETS ---- 68 TANGIBLE ASSETS ---- 73 FINANCIAL ASSETS ---- 76 EXCURSUS: ACCOUNTING FOR FINANCIAL INSTRUMENTS ACCORDING TO IFRS ---- 77 3.1.5 3.1.5.1 3.1.5.2 3.1.5.3 3.1.6 3.1.6.1 3.1.6.2 3.1.7 3.1.7.1 CURRENT ASSETS ---- 79 INVENTORIES - 81 ACCOUNTS RECEIVABLE ---- 83 SECURITIES AND CASH/CASH EQUIVALENTS - 85 EQUITY ---- 86 SUBSCRIBED CAPITAL AND CAPITAL RESERVES - 86 REVENUE RESERVES AND RETAINED EARNINGS - 88 PROVISIONS ---- 91 ACCOUNTING FOR PROVISIONS ---- 91 CONTENTS - XI 3.1.7.2 3.1.8 3.1.9 3.1.10 3.1.10.1 3.1.10.2 3.1.10.3 3.1.10.4 3.2 3.3 3.3.1 3.3.2 3.3.3 SPECIFICS FOR PENSION PROVISIONS ---- 95 DEBT/PAYABLES - 98 CONTINGENT LIABILITIES - 100 SPECIFIC TOPICS ---- 101 DEFERRALS AND ACCRUALS - 101 DEFERRED TAXES - 103 HEDGE ACCOUNTING - 108 ACCOUNTING FOR LEASES - 112 INCOME STATEMENT - 116 NOTES - 119 OVERVIEW - 119 GENERAL INFORMATION (§ 284) ---- 120 ADDITIONAL INFORMATION ABOUT BALANCE SHEET AND INCOME STATEMENT - 121 3.3.4 ADDITIONAL INFORMATION NOT RELATED TO BALANCE SHEET OR INCOME STATEMENT - 124 3.4 3.4.1 3.4.2 3.5 3.5.1 3.5.2 3.5.3 CASH FLOW STATEMENT - 126 PURPOSE AND METHODS - 126 STRUCTURE OF CASH FLOW STATEMENT - 128 MANAGEMENT REPORT - 130 PURPOSE AND PRINCIPLES - 130 STRUCTURE AND CONTENT - 131 NON-FINANCIAL STATEMENT/CSR REPORTING - 133 4 CONSOLIDATED FINANCIAL STATEMENTS - 136 4.1 PURPOSE - 136 4.2 LEGAL REQUIREMENTS ----- 136 4.2.1 MANDATORY PREPARATION ----- 136 4.2.2 APPLICABLE RULES ---- 139 4.3 ELEMENTS AND CONTENT ----- 139 4.4 GENERAL PRINCIPLES - 142 4.5 CONSOLIDATION SCOPE ---- 143 4.6 CONSOLIDATION PROCEDURES - 144 4.6.1 FULL CONSOLIDATION ----- 144 4.6.1.1 COMPARABILITY OF DATA - 144 4.6.1.2 CURRENCY CONVERSION ----- 147 4.6.1.3 CAPITAL CONSOLIDATION - 148 4.6.1.4 LIABILITY CONSOLIDATION ----- 150 4.6.1.5 CONSOLIDATION OF INTERCOMPANY PROFITS ----- 151 4.6.1.6 INCOME CONSOLIDATION ----- 151 4.6.1.7 DEFERRED TAXES ON CONSOLIDATION PROCEDURES ----- 151 4.6.2 PROPORTIONAL CONSOLIDATION ----- 152 XII - CONTENTS 4.6.3 ASSOCIATED COMPANIES/AT-EQUITY CONSOLIDATION ----- 153 4.7 CONSOLIDATED NOTES ----- 155 PART II: EXERCISES 5 EXERCISES ON INDIVIDUAL TOPICS WITH SOLUTIONS - 163 5.1 BOOKKEEPING AND BASIC TERMS - 163 5.2 EXERCISES ON FUNDAMENTAL CONCEPTS AND GAAP ---- 186 5.3 EXERCISES ON NON-CURRENT ASSETS - 192 5.4 EXERCISES ON CURRENT ASSETS ----- 203 5.5 EXERCISES ON EQUITY --- 210 5.6 EXERCISES ON PROVISIONS ---- 214 5.7 EXERCISES ON DEBT ----- 218 5.8 EXERCISES ON DEFERRED ITEMS AND DEFERRED TAXES ----- 221 5.9 EXERCISES ON INCOME STATEMENT AND CASH FLOW STATEMENT ----- 225 6 CASE STUDIES - 231 7 SOLUTIONS FOR CASE STUDIES - 238 PART III: ADDITIONAL INFORMATION 8 TRANSLATION OF GERMAN LEGAL ACCOUNTING RULES - 265 9 GLOSSARY----- 377 10 VOCABULARY ----- 385 LITERATURE - 393 ABOUT THE AUTHOR ---- 395 INDEX ---- 397
adam_txt	CONTENTS PREFACE TO THE FIRST EDITION - V PREFACE TO THE SECOND EDITION - VII ABBREVIATIONS - XIII LIST OF TABLES - XV LIST OF FIGURES - XIX HOW TO USE THIS BOOK - XXI 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 ----- 13 1.3.1 ACCOUNTS, DEBITING, CREDITING ----- 13 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 - 24 2.1 LEGAL FRAMEWORK - 24 2.1.1 LEGAL REGULATIONS - 24 2.1.2 APPLICABILITY AND SIMPLIFICATIONS ----- 26 2.1.2.1 APPLICABILITY OF COMMERCIAL CODE DEPENDING ON LEGAL FORM ------ 26 2.1.2.2 APPLICABILITY OF COMMERCIAL CODE DEPENDING ON SIZE CLASS - 29 X - CONTENTS 2.1.3 CONSEQUENCES OF LEGAL FORM AND SIZE CLASSES ---- 30 2.1.4 CONSOLIDATED FINANCIAL STATEMENTS -----30 2.2 REPORTING CONCEPTION ----- 30 2.3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ----- 33 2.3.1 OVERVIEW ----- 33 2.3.2 PRINCIPLES OF DOCUMENTATION ----- 34 2.3.3 PRINCIPLES OF ACCOUNTING ----- 35 2.3.3.1 GENERAL PRINCIPLES -----36 2.3.3.2 RECOGNITION PRINCIPLES ----- 37 2.3.3.3 MEASUREMENT PRINCIPLES ----- 38 2.4 BALANCE SHEET: GENERAL RECOGNITION RULES -----44 2.4.1 RECOGNITION OF ASSETS ----- 44 2.4.2 INITIAL MEASUREMENT OF ASSETS ----- 47 2.4.2.1 ACQUISITION COSTS ---- 48 2.4.2.2 PRODUCTION COSTS ----- 49 2.4.3 RECOGNITION OF LIABILITIES ------ 52 2.4.4 MEASUREMENT OF LIABILITIES ----- 54 2.5 STOCK TAKING/INVENTORY ----- 54 2.6 DEFINITION OF INCOME AND EXPENSE ------ 56 3 FINANCIAL STATEMENTS ACCORDING TO COMMERCIAL CODE - 58 3.1 3.1.1 3.1.2 3.1.3 3.1.3.1 3.1.3.2 3.1.3.3 3.1.3.4 3.1.3.5 3.1.3.6 3.1.4 BALANCE SHEET ---- 58 STRUCTURE ---- 58 RECOGNITION PROHIBITIONS ---- 61 NON-CURRENT ASSETS ---- 62 CLASSIFICATION NON-CURRENT-CURRENT - 62 SUBSEQUENT MEASUREMENT -----62 PRESENTATION - 68 INTANGIBLE ASSETS ---- 68 TANGIBLE ASSETS ---- 73 FINANCIAL ASSETS ---- 76 EXCURSUS: ACCOUNTING FOR FINANCIAL INSTRUMENTS ACCORDING TO IFRS ---- 77 3.1.5 3.1.5.1 3.1.5.2 3.1.5.3 3.1.6 3.1.6.1 3.1.6.2 3.1.7 3.1.7.1 CURRENT ASSETS ---- 79 INVENTORIES - 81 ACCOUNTS RECEIVABLE ---- 83 SECURITIES AND CASH/CASH EQUIVALENTS - 85 EQUITY ---- 86 SUBSCRIBED CAPITAL AND CAPITAL RESERVES - 86 REVENUE RESERVES AND RETAINED EARNINGS - 88 PROVISIONS ---- 91 ACCOUNTING FOR PROVISIONS ---- 91 CONTENTS - XI 3.1.7.2 3.1.8 3.1.9 3.1.10 3.1.10.1 3.1.10.2 3.1.10.3 3.1.10.4 3.2 3.3 3.3.1 3.3.2 3.3.3 SPECIFICS FOR PENSION PROVISIONS ---- 95 DEBT/PAYABLES - 98 CONTINGENT LIABILITIES - 100 SPECIFIC TOPICS ---- 101 DEFERRALS AND ACCRUALS - 101 DEFERRED TAXES - 103 HEDGE ACCOUNTING - 108 ACCOUNTING FOR LEASES - 112 INCOME STATEMENT - 116 NOTES - 119 OVERVIEW - 119 GENERAL INFORMATION (§ 284) ---- 120 ADDITIONAL INFORMATION ABOUT BALANCE SHEET AND INCOME STATEMENT - 121 3.3.4 ADDITIONAL INFORMATION NOT RELATED TO BALANCE SHEET OR INCOME STATEMENT - 124 3.4 3.4.1 3.4.2 3.5 3.5.1 3.5.2 3.5.3 CASH FLOW STATEMENT - 126 PURPOSE AND METHODS - 126 STRUCTURE OF CASH FLOW STATEMENT - 128 MANAGEMENT REPORT - 130 PURPOSE AND PRINCIPLES - 130 STRUCTURE AND CONTENT - 131 NON-FINANCIAL STATEMENT/CSR REPORTING - 133 4 CONSOLIDATED FINANCIAL STATEMENTS - 136 4.1 PURPOSE - 136 4.2 LEGAL REQUIREMENTS ----- 136 4.2.1 MANDATORY PREPARATION ----- 136 4.2.2 APPLICABLE RULES ---- 139 4.3 ELEMENTS AND CONTENT ----- 139 4.4 GENERAL PRINCIPLES - 142 4.5 CONSOLIDATION SCOPE ---- 143 4.6 CONSOLIDATION PROCEDURES - 144 4.6.1 FULL CONSOLIDATION ----- 144 4.6.1.1 COMPARABILITY OF DATA - 144 4.6.1.2 CURRENCY CONVERSION ----- 147 4.6.1.3 CAPITAL CONSOLIDATION - 148 4.6.1.4 LIABILITY CONSOLIDATION ----- 150 4.6.1.5 CONSOLIDATION OF INTERCOMPANY PROFITS ----- 151 4.6.1.6 INCOME CONSOLIDATION ----- 151 4.6.1.7 DEFERRED TAXES ON CONSOLIDATION PROCEDURES ----- 151 4.6.2 PROPORTIONAL CONSOLIDATION ----- 152 XII - CONTENTS 4.6.3 ASSOCIATED COMPANIES/AT-EQUITY CONSOLIDATION ----- 153 4.7 CONSOLIDATED NOTES ----- 155 PART II: EXERCISES 5 EXERCISES ON INDIVIDUAL TOPICS WITH SOLUTIONS - 163 5.1 BOOKKEEPING AND BASIC TERMS - 163 5.2 EXERCISES ON FUNDAMENTAL CONCEPTS AND GAAP ---- 186 5.3 EXERCISES ON NON-CURRENT ASSETS - 192 5.4 EXERCISES ON CURRENT ASSETS ----- 203 5.5 EXERCISES ON EQUITY --- 210 5.6 EXERCISES ON PROVISIONS ---- 214 5.7 EXERCISES ON DEBT ----- 218 5.8 EXERCISES ON DEFERRED ITEMS AND DEFERRED TAXES ----- 221 5.9 EXERCISES ON INCOME STATEMENT AND CASH FLOW STATEMENT ----- 225 6 CASE STUDIES - 231 7 SOLUTIONS FOR CASE STUDIES - 238 PART III: ADDITIONAL INFORMATION 8 TRANSLATION OF GERMAN LEGAL ACCOUNTING RULES - 265 9 GLOSSARY----- 377 10 VOCABULARY ----- 385 LITERATURE - 393 ABOUT THE AUTHOR ---- 395 INDEX ---- 397
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genre	(DE-588)4123623-3 Lehrbuch gnd-content
genre_facet	Lehrbuch
geographic	Deutschland (DE-588)4011882-4 gnd
geographic_facet	Deutschland
id	DE-604.BV048303458
illustrated	Not Illustrated
index_date	2024-07-03T20:07:18Z
indexdate	2024-07-10T09:34:43Z
institution	BVB
institution_GND	(DE-588)10095502-2
isbn	9783110744125
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-033683197
oclc_num	1334037782
open_access_boolean
owner	DE-1050 DE-1102 DE-N2 DE-92
owner_facet	DE-1050 DE-1102 DE-N2 DE-92
physical	XXII, 399 Seiten 24 cm x 17 cm
publishDate	2022
publishDateSearch	2022
publishDateSort	2022
publisher	De Gruyter
record_format	marc
series2	Business & Economics
spelling	Nothhelfer, Robert 1969- Verfasser (DE-588)122741323 aut Financial Accounting introduction to German GAAP with exercises Robert Nothhelfer 2nd Edition Berlin ; Boston De Gruyter [2022] © 2022 XXII, 399 Seiten 24 cm x 17 cm txt rdacontent n rdamedia nc rdacarrier Business & Economics Generally Accepted Auditing Standards (DE-588)4572317-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Finance German Commercial Code Accounting Generally Accepted Accounting Principles (DE-588)4123623-3 Lehrbuch gnd-content Deutschland (DE-588)4011882-4 g Rechnungslegung (DE-588)4128343-0 s Buchführung (DE-588)4008619-7 s DE-604 Jahresabschluss (DE-588)4162679-5 s Generally Accepted Auditing Standards (DE-588)4572317-5 u Walter de Gruyter GmbH & Co. KG (DE-588)10095502-2 pbl Erscheint auch als Online-Ausgabe, EPUB 978-3-11-074424-8 Erscheint auch als Online-Ausgabe, PDF 978-3-11-074417-0 X:MVB https://www.degruyter.com/isbn/9783110744125 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033683197&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p vlb 20220302 DE-101 https://d-nb.info/provenance/plan#vlb
spellingShingle	Nothhelfer, Robert 1969- Financial Accounting introduction to German GAAP with exercises Generally Accepted Auditing Standards (DE-588)4572317-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Jahresabschluss (DE-588)4162679-5 gnd Buchführung (DE-588)4008619-7 gnd
subject_GND	(DE-588)4572317-5 (DE-588)4128343-0 (DE-588)4162679-5 (DE-588)4008619-7 (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_exact_search_txtP	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	Generally Accepted Auditing Standards (DE-588)4572317-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Jahresabschluss (DE-588)4162679-5 gnd Buchführung (DE-588)4008619-7 gnd
topic_facet	Generally Accepted Auditing Standards Rechnungslegung Jahresabschluss Buchführung Deutschland Lehrbuch
url	https://www.degruyter.com/isbn/9783110744125 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033683197&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT nothhelferrobert financialaccountingintroductiontogermangaapwithexercises AT walterdegruytergmbhcokg financialaccountingintroductiontogermangaapwithexercises

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MARC

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