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Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelor's level. Additional materials and case studies for a master's 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.
List of contents
1. Conventions2. Financial Statements based on HGB3. Financial Statements based on IFRSs4. Accounting for Retailers5. Basics of Financial Statement Analysis6. Formal Aspects of Financial Statements7. Non-current Assets on the Balance Sheet8. Business Combinations9. Current Assets on the Balance Sheet10. Statement of Cash Flows11. Equity on the Balance Sheet12. Statement of Profit or Loss and Other Comprehensive Income13. Statement of Changes in Equity14. Liabilities on the Balance Sheet15. Abbreviations16. Table of Figures17. Literature
About the author
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.
