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

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. Links18. Literature