Verfügbarkeit: Financial statements

Financial statements: international accounting (IFRS)

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Bibliographische Detailangaben
1. Verfasser:	Berkau, Carsten (VerfasserIn)
Weitere Verfasser:	Berkau, Keabetswe Sylvia (ÜbersetzerIn)
Format:	Buch
Sprache:	English German
Veröffentlicht:	Tübingen UVK Verlag 2022
Ausgabe:	7th, revised edition
Schlagworte:	Deutschland > Handelsgesetzbuch International Accounting Standards Bilanz International Financial Reporting Standards Conventions Accounting for Retailers Financial Statement Analysis Non-current Assets Business Combinations Current Assets Statement of Cash Flows Equity Statement of Profit Statement of Loss Other Comprehensive Income Statement of Changes in Equity Liabilities Balance Shee Balance Sheet Lehrbuch
Online-Zugang:	Inhaltsverzeichnis Inhaltsverzeichnis
Beschreibung:	400 Seiten Illustrationen 24 cm, 750 g
ISBN:	9783739832210

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MARC


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653			\|a Statement of Cash Flows
653			\|a Equity
653			\|a Statement of Profit
653			\|a Statement of Loss
653			\|a Other Comprehensive Income
653			\|a Statement of Changes in Equity
653			\|a Liabilities
653			\|a Balance Shee
653			\|a Balance Sheet
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Datensatz im Suchindex

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adam_text	BERKAU: FINANCIAL STATEMENTS 7E 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 ERMS ......................................................................... 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 DATA SHEETS ....................................................................................................... 1-16 1.18 PREPAYMENTS OF INCOME TAXES ...................................................................... 1-16 1.19 HOW IT IS DONE ................................................................................................1-16 1.20 INCOME TAXES ................................................................................................... 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 .................................................................. 1-18 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 7E 1-6 1.38 TRANSACTION COSTS ............................................................................................ 1-18 1.39 VALUE ADDED TAX, GOODS AND SERVICE TAX ..................................................1-18 1.40 VAT REDUCTION ............................................................................................... 1-19 1.41 WORKING DEFINITIONS ....................................................................................... 1-19 1.42 WORK-IN-PROCESS ACCOUNT ..............................................................................1-19 1.43 WRITING 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 ........................................................................ 2-22 2.6 INCOME TAX CALCULATION ................................................................................. 2-23 2.7 VALUE ADDED TAX VAT ...................................................................................... 2-23 2.8 C/S KIELING TAXI GMBH - 20X1 ........................................................ 2-24 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 ........................................................................................................... 3-65 3.8 WORKING DEFINITIONS ....................................................................................... 3-65 3.9 QUESTION BANK ................................................................................................ 3-66 3.10 SOLUTIONS ........................................................................................................... 3-67 4 ACCOUNTING FOR RETAILERS...................................................................... 4-68 4.1 WHAT IS IN THE CHAPTER? .................................................................................. 4-68 4.2 LEARNING OBJECTIVES ........................................................................................ 4-68 4.3 DEALERSHIPS ....................................................................................................... 4-68 4.4 GROSS PROFIT CALCULATION ................................................................................. 4-69 4.5 C/S DEMANN GMBH ................................................................................. 4-69 4.6 TRIAL BALANCE .................................................................................................... 4-70 4.7 TRADING ACCOUNT ............................................................................................. 4-71 BERKAU: FINANCIAL STATEMENTS 7E 1-7 4.8 C/S RYNEVELD LTD .................................................................................... 4-71 4.9 C/S TELUK SDN. BHD .................................................................................... 4-86 4.10 WORKSHEET FOR T/B CALCULATIONS ................................................................... 4-87 4.11 SUMMARY ........................................................................................................... 4-88 4.12 WORKING DEFINITIONS ....................................................................................... 4-88 4.13 QUESTION BANK ................................................................................................. 4-89 4.14 SOLUTIONS ........................................................................................................... 4-90 5 BASICS OF FINANCIAL STATEMENT ANALYSIS ............................................. 5-91 5.1 WHAT IS IN THE CHAPTER? .................................................................................. 5-91 5.2 LEARNING OBJECTIVES ........................................................................................ 5-91 5.3 COMPANY APPRAISAL ......................................................................................... 5-91 5.4 SITUATIONAL AWARENESS ABOUT A COMPANY ..................................................... 5-92 5.5 C/S ROSENDAHL LTD ................................................................................. 5-93 5.6 STEPS OF F/S ANALYSIS ...................................................................................... 5-94 5.7 DEFINING INFORMATION REQUIREMENTS ............................................................ 5-94 5.8 FORMAL CHECKING ............................................................................................. 5-94 5.9 HORIZONTAL ANALYSIS .........................................................................................5-95 5.10 VERTICAL ANALYSIS ..............................................................................................5-96 5.11 BASICS OF RATIO ANALYSIS .................................................................................. 5-96 5.12 C/S CAPELIFT (PTY) LTD .............................................................................. 5-98 5.13 PERFORMANCE RATIOS - CAPELIFT (PTY) LTD ............................................... 5-99 5.14 LIQUIDITY RATIOS - CAPELIFT (PTY) LTD .................................................... 5-105 5.15 CAPITAL STRUCTURE RATIOS - CAPELIFT (PTY) LTD ...................................... 5-106 5.16 MARKET VALUE RATIOS - CAPELIFT (PTY) LTD ............................................ 5-109 5.17 SUMMARY ......................................................................................................... 5-110 5.18 WORKING DEFINITIONS ..................................................................................... 5-110 5.19 QUESTION BANK ............................................................................................... 5-110 5.20 SOLUTIONS ......................................................................................................... 5-111 6 FORMAL FINANCIAL STATEMENT REQUIREMENTS ..................................... 6-112 6.1 WHAT IS IN THE CHAPTER? ............................................................................... 6-112 6.2 LEARNING OBJECTIVES ..................................................................................... 6-112 6.3 IFRSS CONSISTENCY ......................................................................................... 6-112 6.4 QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION ................................ 6-113 6.5 C/S BATHURST LTD ................................................................................... 6-115 6.6 STATEMENT OF FINANCIAL POSITION - BATHURST LTD ................................ 6-122 6.7 STATEMENT OF PROFIT OR LOSS - BATHURST LTD ....................................... 6-124 6.8 STATEMENT OF CHANGES IN EQUITY - BATHURST LTD ................................ 6-126 6.9 STATEMENT OF CASH FLOWS - BATHURST LTD ........................................... 6-126 6.10 NOTES - BATHURST LTD ............................................................................ 6-127 6.11 SUMMARY ......................................................................................................... 6-132 6.12 WORKING DEFINITIONS .................................................................................... 6-132 6.13 QUESTION BANK .............................................................................................. 6-132 6.14 SOLUTIONS ........................................................................................................ 6-133 BERKAU: FINANCIAL STATEMENTS 7E 1-8 7 NON-CURRENT ASSETS ON THE BALANCE SHEET ....................................... 7-134 7.1 WHAT IS IN THE CHAPTER? ................................................................................ 7-134 7.2 LEARNING OBJECTIVES ...................................................................................... 7-134 7.3 INITIAL RECOGNITION ......................................................................................... 7-134 7.4 C/S GETEN (PTY) LTD ................................................................................. 7-135 7.5 QUALIFYING ASSETS ........................................................................................... 7-136 7.6 C/S LANGDAM BHD .................................................................................. 7-137 7.7 SUBSEQUENT VALUATION ................................................................................... 7-138 7.8 C/S GELLENDORFF LLC ....................................................................... 7-139 7.9 IMPAIRMENT LOSS ........................................................................................... 7-140 7.10 IMPAIRMENT LOSS - GELLENDORFF LLC ............................................. 7-140 7.11 REVALUATIONS ................................................................................................... 7-148 7.12 C/S TINNEN K.K ....................................................................................... 7-148 7.13 C/S STEENBERG LTD. - CASE (I) ............................................................. 7-157 7.14 C/S STEENBERG LTD. - CASE ................................................................ 7-159 7.15 DISPOSAL OF ASSETS .........................................................................................7-161 7.16 C/S YSTERFONTEIN LTD ................................................................. 7-161 7.17 INVESTMENT PROPERTY AND ASSETS HELD FOR SALE ......................................... 7-164 7.18 C/S MERSEBURG LTD ............................................................................... 7-164 7.19 ASSETS HELD FOR SALE ...................................................................................... 7-166 7.20 C/S OVERBERG (PTY) LTD ........................................................................ 7-166 7.21 INTANGIBLE ASSETS ........................................................................................... 7-168 7.22 C/S DENTIST PAARDEBERG ..................................................................... 7-168 7.23 DESIGN AND RESEARCH COSTS .......................................................................... 7-169 7.24 C/S WESPOORT LTD .................................................................................. 7-169 7.25 LEASES .............................................................................................................. 7-170 7.26 C/S KRIGE (PTY) LTD ..................................................................................7-171 7.27 C/S MERVE (PTY) LTD. - LESSEE ................................................................ 7-175 7.28 C/S MERVE (PTY) LTD. - LESSOR ............................................................... 7-179 7.29 C/S VLAEBURG LTD. - LESSEE .................................................................. 7-180 7.30 C/S VLAEBURG LTD. - LESSOR ................................................................. 7-184 7.31 SHORT-TERM LEASES ............................................... 7-186 7.32 C/S JONKERS GMBH ............................................................................... 7-186 7.33 FINANCIAL INSTRUMENTS ................................................................................... 7-187 7.34 C/S HAWKINS LTD. / STEYN GMBH - CROSS-BORDER INVESTMENTS 7-188 7.35 C/S HAVENGA LTD. - BONDS ................................................................... 7-191 7.36 C/S NATBERGEN (PTY) LTD. - BONDS HELD TO MATURITY ...................... 7-192 7.37 C/S DORRING-TON LTD. / ROTTMAN LTD. - PREF. SHARES ........... 7-194 7.38 DERIVATIVES ..................................................................................................... 7-196 7.39 MOLLENBERG LTD. - CALL OPTION ......................................................... 7-197 7.40 SUMMARY ......................................................................................................... 7-199 7.41 WORKING DEFINITIONS .................................................................................... 7-199 7.42 QUESTIONS BANK ............................................................................................. 7-200 7.43 SOLUTIONS .........................................................................................................7-201 BERKAU: FINANCIAL STATEMENTS 7E 1-9 8 BUSINESS COMBINATIONS ..................................................................... 8-202 8.1 WHAT IS IN THE CHAPTER? ............................................................................... 8-202 8.2 LEARNING OBJECTIVES ..................................................................................... 8-202 8.3 GROUP ACCOUNTING ....................................................................................... 8-202 8.4 SEPARATE FINANCIAL STATEMENTS IAS 27 ........................................................ 8-205 8.5 C/S BRENO LTD .......................................................................................... 8-206 8.6 CONSOLIDATED FINANCIAL STATEMENTS ............................................................. 8-211 8.7 C/S GAMKA/SWARTBERG GROUP - INITIAL CONSOLIDATION .............. 8-211 8.8 C/S GAMKA/SWARTBERG GROUP - SUBSEQUENT CONSOLIDATIONS . 8-218 8.9 C/S PORTERSVILLE/HENDERSON GROUP ..................................... 8-227 8.10 INTRA-GROUP PROFIT CONSOLIDATION .............................................................. 8-232 8.11 CS PATTEN/SPYKER .............................................................................. 8-233 8.12 JOINT VENTURE ACCOUNTING ........................................................................... 8-240 8.13 C/S QUICKARMS-RESPONSE-FIRE JOINT OPERATIONS ..................... 8-241 8.14 C/S CLOSEWATCH - JOINT VENTURE ....................................................... 8-245 8.15 SUMMARY ........................................................................................................ 8-250 8.16 WORKING DEFINITIONS .................................................................................... 8-250 8.17 QUESTION BANK .............................................................................................. 8-250 8.18 SOLUTIONS ........................................................................................................ 8-251 9 CURRENT ASSETS ON THE BALANCE SHEET ............................................... 9-252 9.1 WHAT IS IN THE CHAPTER? ............................................................................... 9-252 9.2 LEARNING OBJECTIVES ..................................................................................... 9-252 9.3 CURRENT AND NON-CURRENT ASSETS ................................................................ 9-252 9.4 INVENTORIES ..................................................................................................... 9-253 9.5 C/S GREENACRES LTD ............................................................................ 9-254 9.6 PERPETUAL INVENTORY SYSTEM ........................................................................ 9-255 9.7 C/S GREENACRES LTD. - PERPETUAL INVENTORY SYSTEM ...................... 9-256 9.8 DIFFERENT INVENTORY VALUATION .................................................................... 9-259 9.9 PURCHASE PRICE CHANGE ................................................................................. 9-259 9.10 C/S ROSEFIELD LTD ................................................................................. 9-259 9.11 LOSS ON VALUATION ......................................................................................... 9-264 9.12 C/S HEISTEL (PTY) LTD .............................................................................. 9-264 9.13 MANUFACTURING ACCOUNTING .......................................................................... 9-265 9.14 OVERHEAD APPLICATION .................................................................................. 9-266 9.15 C/S RIEBEECK-KASTEEL (PTY) LTD ..................................................... 9-267 9.16 C/S RIEBEECK-KASTEEL (PTY) LTD. - IAS 2.13 ((3) .......................... 9-270 9.17 MANUFACTURING SUMMARY ACCOUNT ............................................................. 9-273 9.18 C/S RIEBEECK-KASTEEL (PTY) LTD. - CASE (Y) .................................. 9-273 9.19 RECEIVABLES .................................................................................................... 9-274 9.20 C/S CHELMSFORD .................................................................................. 9-274 9.21 SECURITIES ........................................................................................................ 9-277 9.22 C/S NOKOX (PTY) LTD ............................................................................... 9-277 9.23 C/S TRAGER GMBH ................................................................................ 9-279 BERKAU: FINANCIAL STATEMENTS 7E 1-10 9.24 C/S GRENVILLE AG .............................................................................. 9-280 9.25 C/S NOKOX (PTY) LTD. - CONTINUED .......................................................9-281 9.26 PREPAID EXPENSES ........................................................................................ 9-283 9.27 CASH AND ITS EQUIVALENTS ............................................................................ 9-284 9.28 C/S BAKENSKOP PLC ........................................................................... 9-284 9.29 SUMMARY ....................................................................................................... 9-285 9.30 WORKING DEFINITIONS ................................................................................... 9-285 9.31 QUESTION BANK ............................................................................................. 9-286 9.32 SOLUTIONS ........................................................................................................ 9-287 10 STATEMENT OF CASH FLOWS ................................................................ 10-288 10.1 WHAT IS IN THE CHAPTER? ............................................................................ 10-288 10.2 LEARNING OBJECTIVES .................................................................................. 10-288 10.3 CASH FLOW STATEMENT OBLIGATION ............................................................ 10-288 10.4 C/S EIMKE LTD ........................................................................................ 10-290 10.5 DIRECT METHOD ........................................................................................... 10-294 10.6 C/S EIMKE LTD. - DIRECT METHOD ....................................................... 10-294 10.7 RECONCILIATION OF PROFITS WITH OPERATING CASH FLOWS .......................... 10-295 10.8 WHY STEP (1)? ............................................................................................. 10-296 10.9 WHY STEP (2)? ............................................................................................. 10-296 10.10 WHY STEP (3)? ............................................................................................. 10-297 10.11 WHY STEP (4)? ............................................................................................. 10-297 10.12 WHY STEP (5)? ............................................................................................. 10-297 10.13 WHY STEP ..................................................................................................... 10-297 10.14 WHY STEP ................................................................................................... 10-298 10.15 WHY STEP ................................................................................................... 10-299 10.16 WHY STEP (9)? ............................................................................................. 10-300 10.17 WHY STEP (10)? ........................................................................................... 10-300 10.18 C/S EIMKE LTD. - RECONCILIATION METHOD .......................................... 10-300 10.19 DERIVATIVE METHOD .................................................................................... 10-303 10.20 SUMMARY ..................................................................................................... 10-304 10.21 WORKING DEFINITIONS ................................................................................. 10-304 10.22 QUESTION BANK ........................................................................................... 10-304 10.23 SOLUTIONS .................................................................................................... 10-305 11 EQUITY ON THE BALANCE SHEET .......................................................... 11-306 11.1 WHAT IS IN THE CHAPTER? ............................................................................ 11-306 11.2 LEARNINGS OBJECTIVES ............................................................................... 11 -306 11.3 EQUITY ......................................................................................................... 11-306 11.4 ISSUED CAPITAL ............................................................................................. 11-306 11.5 C/S YARRA LTD. - 20X0 ....................................................................... 11 -307 11.6 RESERVES ...................................................................................................... 11-308 11.7 C/S YARRA LTD. - 20X0 - CONTINUED ................................................... 11-308 11.8 C/S YARRA LTD. - 20X1 ........................................................................ 11-309 11.9 C/S YARRA LTD. - 20X2 ....................................................................... 11 -314 BERKAU: FINANCIAL STATEMENTS 7E 1-11 11.10 RETAINED EARNINGS ..................................................................................... 11-315 11.11 SUMMARY ..................................................................................................... 11-318 11.12 WORKING DEFINITIONS ................................................................................ 11-318 11.13 QUESTION BANK .......................................................................................... 11-319 11.14 SOLUTIONS .................................................................................................... 11 -320 12 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME. 12-321 12.1 WHAT IS IN THE CHAPTER? ........................................................................... 12-321 12.2 LEARNING OBJECTIVES ................................................................................. 12-321 12.3 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME ...... 12-321 12.4 C/S ABINGTON LTD. - NATURE OF EXPENSE METHOD ....................... 12-323 12.5 C/S SUDHUIZEN PLC - NATURE OF EXPENSE METHOD .....................12-327 12.6 C/S ABINGTON LTD. - COST OF SALES FORMAT ................................... 12-333 12.7 C/S SUDHUIZEN PLC - COST OF SALES FORMAT ................................ 12-337 12.8 SUMMARY .................................................................................................... 12-342 12.9 WORKING DEFINITIONS ................................................................................ 12-342 12.10 QUESTION BANK .......................................................................................... 12-343 12.11 SOLUTIONS .................................................................................................... 12-344 13 STATEMENT OF CHANGES IN EQUITY ................................................... 13-345 13.1 WHAT IS IN THE CHAPTER? ........................................................................... 13-345 13.2 LEARNING OBJECTIVES .................................................................................13-345 13.3 IFRS REGULATIONS ...................................................................................... 13-345 13.4 C/S BELMONT LTD ................................................................................ 13-346 13.5 C/S BELMONT LTD. - SHARE ISSUE/TREASURY SHARES ......................... 13-348 13.6 C/S BELMONT LTD. - PROFIT OR LOSS .................................................. 13-349 13.7 C/S BELMONT LTD. - OTHER COMPREHENSIVE INCOME ..................... 13-350 13.8 C/S BELMONT LTD. - REVALUATIONS .................................................... 13-351 13.9 C/S BELMONT LTD. - APPROPRIATION OF PROFITS ................................ 13-352 13.10 SUMMARY .................................................................................................... 13-354 13.11 WORKING DEFINITION .................................................................................. 13-354 13.12 QUESTION BANK .......................................................................................... 13-354 13.13 SOLUTIONS .................................................................................................... 13-355 14 LIABILITIES ON THE BALANCE SHEET .................................................... 14-356 14.1 WHAT IS IN THE CHAPTER? ........................................................................... 14-356 14.2 LEARNING OBJECTIVES ................................................................................. 14-356 14.3 LIABILITIES .................................................................................................... 14-356 14.4 CERTAIN LIABILITIES ......................................................................................14-357 14.5 C/S WARWICK LTD. - BUYING GOODS ON CREDIT ................................ 14-359 14.6 C/S BATHURST LTD. - BANK LOAN ...................................................... 14-360 14.7 C/S MEUL LTD. - AMORTISED COSTS ...................................................... 14-362 14.8 BONDS ISSUE ............................................................................................... 14-366 14.9 C/S BRIZA LTD. - BONDS ........................................................................ 14-368 14.10 C/S MEMEL PLC - ANNUITY AND EXTRA REPAYMENTS ......................... 14-370 BERKAU: FINANCIAL STATEMENTS 7E 1-12 14.11 PROVISIONS ....................................................................................................14-37 4 14.12 C/S SEENA LTD. - MEASUREMENT OF PROVISIONS ................................. 14-374 14.13 C/S HADRA (PTY) LTD. - PROVISION FOR PENSION FUNDS ..................... 14-376 14.14 C/S DUMMOND (PTY) LTD. - PROVISION OF REWORK ............................ 14-377 14.15 C/S SALMAN LTD. - PROVISIONS DUE TO ONEROUS CONTRACTS ................ 14-383 14.16 SUMMARY ...................................................................................................... 14-384 14.17 WORKING DEFINITIONS .................................................................................. 14-384 14.18 QUESTION BANK ............................................................................................ 14-385 14.19 SOLUTIONS ...................................................................................................... 14-386 15 ABBREVIATIONS ................................................................................... 15-387 16 TABLE OF FIGURES .............................................................................. 16-394 17 LINKS ................................................................................................ 17-398 18 LITERATURE ......................................................................................... 18-399
adam_txt	BERKAU: FINANCIAL STATEMENTS 7E 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 ERMS . 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 DATA SHEETS . 1-16 1.18 PREPAYMENTS OF INCOME TAXES . 1-16 1.19 HOW IT IS DONE .1-16 1.20 INCOME TAXES . 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 . 1-18 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 7E 1-6 1.38 TRANSACTION COSTS . 1-18 1.39 VALUE ADDED TAX, GOODS AND SERVICE TAX .1-18 1.40 VAT REDUCTION . 1-19 1.41 WORKING DEFINITIONS . 1-19 1.42 WORK-IN-PROCESS ACCOUNT .1-19 1.43 WRITING 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 . 2-22 2.6 INCOME TAX CALCULATION . 2-23 2.7 VALUE ADDED TAX VAT . 2-23 2.8 C/S KIELING TAXI GMBH - 20X1 . 2-24 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 . 3-65 3.8 WORKING DEFINITIONS . 3-65 3.9 QUESTION BANK . 3-66 3.10 SOLUTIONS . 3-67 4 ACCOUNTING FOR RETAILERS. 4-68 4.1 WHAT IS IN THE CHAPTER? . 4-68 4.2 LEARNING OBJECTIVES . 4-68 4.3 DEALERSHIPS . 4-68 4.4 GROSS PROFIT CALCULATION . 4-69 4.5 C/S DEMANN GMBH . 4-69 4.6 TRIAL BALANCE . 4-70 4.7 TRADING ACCOUNT . 4-71 BERKAU: FINANCIAL STATEMENTS 7E 1-7 4.8 C/S RYNEVELD LTD . 4-71 4.9 C/S TELUK SDN. BHD . 4-86 4.10 WORKSHEET FOR T/B CALCULATIONS . 4-87 4.11 SUMMARY . 4-88 4.12 WORKING DEFINITIONS . 4-88 4.13 QUESTION BANK . 4-89 4.14 SOLUTIONS . 4-90 5 BASICS OF FINANCIAL STATEMENT ANALYSIS . 5-91 5.1 WHAT IS IN THE CHAPTER? . 5-91 5.2 LEARNING OBJECTIVES . 5-91 5.3 COMPANY APPRAISAL . 5-91 5.4 SITUATIONAL AWARENESS ABOUT A COMPANY . 5-92 5.5 C/S ROSENDAHL LTD . 5-93 5.6 STEPS OF F/S ANALYSIS . 5-94 5.7 DEFINING INFORMATION REQUIREMENTS . 5-94 5.8 FORMAL CHECKING . 5-94 5.9 HORIZONTAL ANALYSIS .5-95 5.10 VERTICAL ANALYSIS .5-96 5.11 BASICS OF RATIO ANALYSIS . 5-96 5.12 C/S CAPELIFT (PTY) LTD . 5-98 5.13 PERFORMANCE RATIOS - CAPELIFT (PTY) LTD . 5-99 5.14 LIQUIDITY RATIOS - CAPELIFT (PTY) LTD . 5-105 5.15 CAPITAL STRUCTURE RATIOS - CAPELIFT (PTY) LTD . 5-106 5.16 MARKET VALUE RATIOS - CAPELIFT (PTY) LTD . 5-109 5.17 SUMMARY . 5-110 5.18 WORKING DEFINITIONS . 5-110 5.19 QUESTION BANK . 5-110 5.20 SOLUTIONS . 5-111 6 FORMAL FINANCIAL STATEMENT REQUIREMENTS . 6-112 6.1 WHAT IS IN THE CHAPTER? . 6-112 6.2 LEARNING OBJECTIVES . 6-112 6.3 IFRSS CONSISTENCY . 6-112 6.4 QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION . 6-113 6.5 C/S BATHURST LTD . 6-115 6.6 STATEMENT OF FINANCIAL POSITION - BATHURST LTD . 6-122 6.7 STATEMENT OF PROFIT OR LOSS - BATHURST LTD . 6-124 6.8 STATEMENT OF CHANGES IN EQUITY - BATHURST LTD . 6-126 6.9 STATEMENT OF CASH FLOWS - BATHURST LTD . 6-126 6.10 NOTES - BATHURST LTD . 6-127 6.11 SUMMARY . 6-132 6.12 WORKING DEFINITIONS . 6-132 6.13 QUESTION BANK . 6-132 6.14 SOLUTIONS . 6-133 BERKAU: FINANCIAL STATEMENTS 7E 1-8 7 NON-CURRENT ASSETS ON THE BALANCE SHEET . 7-134 7.1 WHAT IS IN THE CHAPTER? . 7-134 7.2 LEARNING OBJECTIVES . 7-134 7.3 INITIAL RECOGNITION . 7-134 7.4 C/S GETEN (PTY) LTD . 7-135 7.5 QUALIFYING ASSETS . 7-136 7.6 C/S LANGDAM BHD . 7-137 7.7 SUBSEQUENT VALUATION . 7-138 7.8 C/S GELLENDORFF LLC . 7-139 7.9 IMPAIRMENT LOSS . 7-140 7.10 IMPAIRMENT LOSS - GELLENDORFF LLC . 7-140 7.11 REVALUATIONS . 7-148 7.12 C/S TINNEN K.K . 7-148 7.13 C/S STEENBERG LTD. - CASE (I) . 7-157 7.14 C/S STEENBERG LTD. - CASE . 7-159 7.15 DISPOSAL OF ASSETS .7-161 7.16 C/S YSTERFONTEIN LTD . 7-161 7.17 INVESTMENT PROPERTY AND ASSETS HELD FOR SALE . 7-164 7.18 C/S MERSEBURG LTD . 7-164 7.19 ASSETS HELD FOR SALE . 7-166 7.20 C/S OVERBERG (PTY) LTD . 7-166 7.21 INTANGIBLE ASSETS . 7-168 7.22 C/S DENTIST PAARDEBERG . 7-168 7.23 DESIGN AND RESEARCH COSTS . 7-169 7.24 C/S WESPOORT LTD . 7-169 7.25 LEASES . 7-170 7.26 C/S KRIGE (PTY) LTD .7-171 7.27 C/S MERVE (PTY) LTD. - LESSEE . 7-175 7.28 C/S MERVE (PTY) LTD. - LESSOR . 7-179 7.29 C/S VLAEBURG LTD. - LESSEE . 7-180 7.30 C/S VLAEBURG LTD. - LESSOR . 7-184 7.31 SHORT-TERM LEASES . 7-186 7.32 C/S JONKERS GMBH . 7-186 7.33 FINANCIAL INSTRUMENTS . 7-187 7.34 C/S HAWKINS LTD. / STEYN GMBH - CROSS-BORDER INVESTMENTS 7-188 7.35 C/S HAVENGA LTD. - BONDS . 7-191 7.36 C/S NATBERGEN (PTY) LTD. - BONDS HELD TO MATURITY . 7-192 7.37 C/S DORRING-TON LTD. / ROTTMAN LTD. - PREF. SHARES . 7-194 7.38 DERIVATIVES . 7-196 7.39 MOLLENBERG LTD. - CALL OPTION . 7-197 7.40 SUMMARY . 7-199 7.41 WORKING DEFINITIONS . 7-199 7.42 QUESTIONS BANK . 7-200 7.43 SOLUTIONS .7-201 BERKAU: FINANCIAL STATEMENTS 7E 1-9 8 BUSINESS COMBINATIONS . 8-202 8.1 WHAT IS IN THE CHAPTER? . 8-202 8.2 LEARNING OBJECTIVES . 8-202 8.3 GROUP ACCOUNTING . 8-202 8.4 SEPARATE FINANCIAL STATEMENTS IAS 27 . 8-205 8.5 C/S BRENO LTD . 8-206 8.6 CONSOLIDATED FINANCIAL STATEMENTS . 8-211 8.7 C/S GAMKA/SWARTBERG GROUP - INITIAL CONSOLIDATION . 8-211 8.8 C/S GAMKA/SWARTBERG GROUP - SUBSEQUENT CONSOLIDATIONS . 8-218 8.9 C/S PORTERSVILLE/HENDERSON GROUP . 8-227 8.10 INTRA-GROUP PROFIT CONSOLIDATION . 8-232 8.11 CS PATTEN/SPYKER . 8-233 8.12 JOINT VENTURE ACCOUNTING . 8-240 8.13 C/S QUICKARMS-RESPONSE-FIRE JOINT OPERATIONS . 8-241 8.14 C/S CLOSEWATCH - JOINT VENTURE . 8-245 8.15 SUMMARY . 8-250 8.16 WORKING DEFINITIONS . 8-250 8.17 QUESTION BANK . 8-250 8.18 SOLUTIONS . 8-251 9 CURRENT ASSETS ON THE BALANCE SHEET . 9-252 9.1 WHAT IS IN THE CHAPTER? . 9-252 9.2 LEARNING OBJECTIVES . 9-252 9.3 CURRENT AND NON-CURRENT ASSETS . 9-252 9.4 INVENTORIES . 9-253 9.5 C/S GREENACRES LTD . 9-254 9.6 PERPETUAL INVENTORY SYSTEM . 9-255 9.7 C/S GREENACRES LTD. - PERPETUAL INVENTORY SYSTEM . 9-256 9.8 DIFFERENT INVENTORY VALUATION . 9-259 9.9 PURCHASE PRICE CHANGE . 9-259 9.10 C/S ROSEFIELD LTD . 9-259 9.11 LOSS ON VALUATION . 9-264 9.12 C/S HEISTEL (PTY) LTD . 9-264 9.13 MANUFACTURING ACCOUNTING . 9-265 9.14 OVERHEAD APPLICATION . 9-266 9.15 C/S RIEBEECK-KASTEEL (PTY) LTD . 9-267 9.16 C/S RIEBEECK-KASTEEL (PTY) LTD. - IAS 2.13 ((3) . 9-270 9.17 MANUFACTURING SUMMARY ACCOUNT . 9-273 9.18 C/S RIEBEECK-KASTEEL (PTY) LTD. - CASE (Y) . 9-273 9.19 RECEIVABLES . 9-274 9.20 C/S CHELMSFORD . 9-274 9.21 SECURITIES . 9-277 9.22 C/S NOKOX (PTY) LTD . 9-277 9.23 C/S TRAGER GMBH . 9-279 BERKAU: FINANCIAL STATEMENTS 7E 1-10 9.24 C/S GRENVILLE AG . 9-280 9.25 C/S NOKOX (PTY) LTD. - CONTINUED .9-281 9.26 PREPAID EXPENSES . 9-283 9.27 CASH AND ITS EQUIVALENTS . 9-284 9.28 C/S BAKENSKOP PLC . 9-284 9.29 SUMMARY . 9-285 9.30 WORKING DEFINITIONS . 9-285 9.31 QUESTION BANK . 9-286 9.32 SOLUTIONS . 9-287 10 STATEMENT OF CASH FLOWS . 10-288 10.1 WHAT IS IN THE CHAPTER? . 10-288 10.2 LEARNING OBJECTIVES . 10-288 10.3 CASH FLOW STATEMENT OBLIGATION . 10-288 10.4 C/S EIMKE LTD . 10-290 10.5 DIRECT METHOD . 10-294 10.6 C/S EIMKE LTD. - DIRECT METHOD . 10-294 10.7 RECONCILIATION OF PROFITS WITH OPERATING CASH FLOWS . 10-295 10.8 WHY STEP (1)? . 10-296 10.9 WHY STEP (2)? . 10-296 10.10 WHY STEP (3)? . 10-297 10.11 WHY STEP (4)? . 10-297 10.12 WHY STEP (5)? . 10-297 10.13 WHY STEP . 10-297 10.14 WHY STEP . 10-298 10.15 WHY STEP . 10-299 10.16 WHY STEP (9)? . 10-300 10.17 WHY STEP (10)? . 10-300 10.18 C/S EIMKE LTD. - RECONCILIATION METHOD . 10-300 10.19 DERIVATIVE METHOD . 10-303 10.20 SUMMARY . 10-304 10.21 WORKING DEFINITIONS . 10-304 10.22 QUESTION BANK . 10-304 10.23 SOLUTIONS . 10-305 11 EQUITY ON THE BALANCE SHEET . 11-306 11.1 WHAT IS IN THE CHAPTER? . 11-306 11.2 LEARNINGS OBJECTIVES . 11 -306 11.3 EQUITY . 11-306 11.4 ISSUED CAPITAL . 11-306 11.5 C/S YARRA LTD. - 20X0 . 11 -307 11.6 RESERVES . 11-308 11.7 C/S YARRA LTD. - 20X0 - CONTINUED . 11-308 11.8 C/S YARRA LTD. - 20X1 . 11-309 11.9 C/S YARRA LTD. - 20X2 . 11 -314 BERKAU: FINANCIAL STATEMENTS 7E 1-11 11.10 RETAINED EARNINGS . 11-315 11.11 SUMMARY . 11-318 11.12 WORKING DEFINITIONS . 11-318 11.13 QUESTION BANK . 11-319 11.14 SOLUTIONS . 11 -320 12 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME. 12-321 12.1 WHAT IS IN THE CHAPTER? . 12-321 12.2 LEARNING OBJECTIVES . 12-321 12.3 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME . 12-321 12.4 C/S ABINGTON LTD. - NATURE OF EXPENSE METHOD . 12-323 12.5 C/S SUDHUIZEN PLC - NATURE OF EXPENSE METHOD .12-327 12.6 C/S ABINGTON LTD. - COST OF SALES FORMAT . 12-333 12.7 C/S SUDHUIZEN PLC - COST OF SALES FORMAT . 12-337 12.8 SUMMARY . 12-342 12.9 WORKING DEFINITIONS . 12-342 12.10 QUESTION BANK . 12-343 12.11 SOLUTIONS . 12-344 13 STATEMENT OF CHANGES IN EQUITY . 13-345 13.1 WHAT IS IN THE CHAPTER? . 13-345 13.2 LEARNING OBJECTIVES .13-345 13.3 IFRS REGULATIONS . 13-345 13.4 C/S BELMONT LTD . 13-346 13.5 C/S BELMONT LTD. - SHARE ISSUE/TREASURY SHARES . 13-348 13.6 C/S BELMONT LTD. - PROFIT OR LOSS . 13-349 13.7 C/S BELMONT LTD. - OTHER COMPREHENSIVE INCOME . 13-350 13.8 C/S BELMONT LTD. - REVALUATIONS . 13-351 13.9 C/S BELMONT LTD. - APPROPRIATION OF PROFITS . 13-352 13.10 SUMMARY . 13-354 13.11 WORKING DEFINITION . 13-354 13.12 QUESTION BANK . 13-354 13.13 SOLUTIONS . 13-355 14 LIABILITIES ON THE BALANCE SHEET . 14-356 14.1 WHAT IS IN THE CHAPTER? . 14-356 14.2 LEARNING OBJECTIVES . 14-356 14.3 LIABILITIES . 14-356 14.4 CERTAIN LIABILITIES .14-357 14.5 C/S WARWICK LTD. - BUYING GOODS ON CREDIT . 14-359 14.6 C/S BATHURST LTD. - BANK LOAN . 14-360 14.7 C/S MEUL LTD. - AMORTISED COSTS . 14-362 14.8 BONDS ISSUE . 14-366 14.9 C/S BRIZA LTD. - BONDS . 14-368 14.10 C/S MEMEL PLC - ANNUITY AND EXTRA REPAYMENTS . 14-370 BERKAU: FINANCIAL STATEMENTS 7E 1-12 14.11 PROVISIONS .14-37 4 14.12 C/S SEENA LTD. - MEASUREMENT OF PROVISIONS . 14-374 14.13 C/S HADRA (PTY) LTD. - PROVISION FOR PENSION FUNDS . 14-376 14.14 C/S DUMMOND (PTY) LTD. - PROVISION OF REWORK . 14-377 14.15 C/S SALMAN LTD. - PROVISIONS DUE TO ONEROUS CONTRACTS . 14-383 14.16 SUMMARY . 14-384 14.17 WORKING DEFINITIONS . 14-384 14.18 QUESTION BANK . 14-385 14.19 SOLUTIONS . 14-386 15 ABBREVIATIONS . 15-387 16 TABLE OF FIGURES . 16-394 17 LINKS . 17-398 18 LITERATURE . 18-399
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author	Berkau, Carsten
author2	Berkau, Keabetswe Sylvia
author2_role	trl
author2_variant	k s b ks ksb
author_GND	(DE-588)114115141 (DE-588)1150813369
author_facet	Berkau, Carsten Berkau, Keabetswe Sylvia
author_role	aut
author_sort	Berkau, Carsten
author_variant	c b cb
building	Verbundindex
bvnumber	BV048538893
classification_rvk	QP 820
classification_tum	WIR 650 WIR 538
ctrlnum	(OCoLC)1340414559 (DE-599)DNB1264364571
discipline	Wirtschaftswissenschaften
discipline_str_mv	Wirtschaftswissenschaften
edition	7th, revised edition
format	Book
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genre	(DE-588)4123623-3 Lehrbuch gnd-content
genre_facet	Lehrbuch
id	DE-604.BV048538893
illustrated	Illustrated
index_date	2024-07-03T20:54:46Z
indexdate	2024-07-10T09:40:55Z
institution	BVB
institution_GND	(DE-588)106537268X
isbn	9783739832210
language	English German
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-033915438
oclc_num	1340414559
open_access_boolean
owner	DE-634 DE-92 DE-91 DE-BY-TUM DE-1050 DE-11 DE-898 DE-BY-UBR DE-1047
owner_facet	DE-634 DE-92 DE-91 DE-BY-TUM DE-1050 DE-11 DE-898 DE-BY-UBR DE-1047
physical	400 Seiten Illustrationen 24 cm, 750 g
publishDate	2022
publishDateSearch	2022
publishDateSort	2022
publisher	UVK Verlag
record_format	marc
spelling	Berkau, Carsten Verfasser (DE-588)114115141 aut BWL-Crash-Kurs Bilanzen Financial statements international accounting (IFRS) Carsten Berkau ; translated by Keabetswe Sylvia Berkau 7th, revised edition Tübingen UVK Verlag 2022 400 Seiten Illustrationen 24 cm, 750 g 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 Conventions Accounting for Retailers Financial Statement Analysis Non-current Assets Business Combinations Current Assets Statement of Cash Flows Equity Statement of Profit Statement of Loss Other Comprehensive Income Statement of Changes in Equity Liabilities Balance Shee Balance Sheet (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 978-3-7398-8221-5 Vorangegangen ist 978-3-7398-3182-4 B:DE-101 application/pdf https://d-nb.info/1264364571/04 Inhaltsverzeichnis DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033915438&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
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_alt	BWL-Crash-Kurs Bilanzen
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	https://d-nb.info/1264364571/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033915438&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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