Financial Accounting Introduction to German GAAP with exercises 2nd Edition by Robert Nothhelfer ISBN 9783110744125 3110744120

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Product details:

ISBN 10: 3110744120
ISBN 13: 9783110744125
Author: Robert Nothhelfer

Financial Accounting Introduction to German GAAP with exercises 2nd Edition Table of contents:

Part I: Financial statements according to German GAAP

1 Introduction to accounting

1.1 Purpose of accounting

1.2 Elements of financial statements

1.3 Accounting procedures

2 Introduction to German accounting

2.1 Legal framework

2.2 Reporting conception

2.3 Generally accepted accounting principles

2.4 Balance sheet: general recognition rules

2.5 Stock taking/inventory

2.6 Definition of income and expense

3 Financial statements according to commercial code

3.1 Balance sheet

3.2 Income statement

3.3 Notes

3.4 Cash flow statement

3.5 Management report

4 Consolidated financial statements

4.1 Purpose

4.2 Legal requirements

4.3 Elements and content

4.4 General principles

4.5 Consolidation scope

4.6 Consolidation procedures

4.7 Consolidated notes

Part II: Exercises

5 Exercises on individual topics with solutions

5.1 Bookkeeping and basic terms

5.2 Exercises on fundamental concepts and GAAP

5.3 Exercises on non-current assets

5.4 Exercises on current assets

5.5 Exercises on equity

5.6 Exercises on provisions

5.7 Exercises on debt

5.8 Exercises on deferred items and deferred taxes

5.9 Exercises on income statement and cash flow statement

6 Case studies

Case 1: Depreciation and advance payments

Case 2: Accounting policy of Victoria AG

Case 3: Accounting policy of bits and pieces GmbH

Case 4: Accounting for inventories

Case 5: Accounting for intangible assets

Case 6: Accounting policy

Case 7: Accounting for inventories (2)

Case 8: Consolidated financial statements (1)

Case 9: Consolidated financial statements (2)

Questions

7 Solutions for case studies

Questions:

Part III: Additional information

8 Translation of German legal accounting rules

9 Glossary

10 Vocabulary

Literature

Legal sources

Commentaries and textbooks

About the author

Index

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Tags: Robert Nothhelfer, Financial Accounting, German GAAP, exercises