Financial accounting : introduction to German GAAP with exercises / / Robert Nothhelfer

• Record Nr.: UNINA9910819012503321
• Autore: Nothhelfer Robert <1969->
• Pubbl/distr/stampa: Berlin, [Germany] ; ; Boston, [Massachusetts] : , : De Gruyter Oldenbourg, , 2017; ©2017
• ISBN: 3-11-052126-1; 3-11-052107-5
• Descrizione fisica: 1 online resource (302 pages) : illustrations, tables
• Collana: De Gruyter Textbook
• Disciplina: 657.021843
• Soggetti: Accounting - Standards - Germany; Accounting - Germany
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Includes index.
• Nota di contenuto: Frontmatter -- Preface / Nothhelfer, Robert -- Contents -- Abbreviations -- List of tables -- List of figures -- How to use this book -- Part I: Financial statements according to German GAAP -- 1 Introduction to accounting -- 2 Introduction to German accounting -- 3 Financial statements according to Commercial Code -- 4 Consolidated financial statements -- Part II: Exercises -- 5 Exercises on individual topics with solutions -- 6 Case studies -- 7 Solutions for case studies -- Additional information -- 8 Glossary -- 9 Vocabulary -- Literature -- Index -- About the author
• Sommario/riassunto: Every German student of business administration needs to have a basic understanding of accounting according to German GAAP, and thanks to globalization many courses about German accounting are nowadays held in English to improve the language skills of the students. In addition many foreign subsidiaries of German companies have to prepare their part of consolidated financial statements according to German GAAP. So far, these professionals can rely on German literature only. The first part of the book offers a compact introduction to financial statements according to German GAAP, the second part comprises exercises on individual topics with solutions and case studies for in-depth and effective learning. This introduction provides ; ideal support for German-speaking students taking Englishspeaking lectures in the field and is furthermore valuable for professionals looking for explanations when preparing the data for consolidated financial statements. Includes exercises and case studies for practice Ideal textbook for students of German Universities attending English-speaking lectures in financial management Ideal introduction for professionals with a succinct explanation and additional support with a glossary and vocabulary