Financial Statements () von Carsten Berkau

1. Conventions 2. Financial Statements based on HGB 3. Financial Statements based on IFRSs 4. Accounting for Retailers 5. Basics of Financial Statement Analysis 6. Formal Aspects of Financial Statements 7. Non-current Assets on the Balance Sheet 8. Business Combinations 9. Current Assets on the Balance Sheet 10. Statement of Cash Flows 11. Equity on the Balance Sheet 12. Statement of Profit or Loss and Other Comprehensive Income 13. Statement of Changes in Equity 14. Liabilities on the Balance Sheet 15. Abbreviations 16. Table of Figures 17. Literature

Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelors level. Additional materials and case studies for a masters course are available online. Financial Statements is based on more than 20 years experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs. All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.

Prof. Dr. Carsten Berkau lehrt seit 1996 Controlling und Rechnungswesen an der Fachhochschule Osnabrück. Er hält zudem Accounting-Vorlesungen an ausländischen Hochschulen in Shanghai (China), Port Elizabeth und Grahamstown (Südafrika) sowie Seoul (Südkorea). Professor Berkau teaches Accounting and Management Accounting at the University of Applied Sciencen in Osnabrück and other Universities in South Africa, China and South Korea.