Financial Statements () von Professor 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. Links 18. Literature

This textbook covers the syllabus of Financial Accounting following IFRSs. The teaching approach is to explain financial statements and their items by more than 60 international case studies which include all relevant Bookkeeping entries and accounts. Furthermore, you can download more than 300 exam tasks and solutions online, accessable through QR codes in the text. The books help you to prepare for your Accounting exam at the university. All chapters outline their learning objectives, provide an overview, explain the contents with referring to relevant IAS/IFRS-standards and their paragraphs, introduce case studies by a data sheet box and explain the Accounting work completely by Bookkeeping entries and accounts. The text contains How-it-is-Done sections to give you short and precise guidance for your own calculations. Every chapter ends with a sumary, working definitions for newly introduced technical Accounting terms and test-questions with solutions for checking your comprehension

Prof. Dr. Carsten Berkau is Accounting professor at Osnabrück University UAS.