LEADER 03433nam 2200541 450 001 9910796642403321 005 20200520144314.0 010 $a3-11-052126-1 010 $a3-11-052107-5 024 7 $a10.1515/9783110521078 035 $a(CKB)4100000001040879 035 $a(DE-B1597)473843 035 $a(OCoLC)1000149359 035 $a(OCoLC)1012882417 035 $a(DE-B1597)9783110521078 035 $a(Au-PeEL)EBL5144620 035 $a(CaPaEBR)ebr11467267 035 $a(CaSebORM)9783110521269 035 $a(MiAaPQ)EBC5144620 035 $a(EXLCZ)994100000001040879 100 $a20171211h20172017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aFinancial accounting $eintroduction to German GAAP with exercises /$fRobert Nothhelfer 210 1$aBerlin, [Germany] ;$aBoston, [Massachusetts] :$cDe Gruyter Oldenbourg,$d2017. 210 4$dİ2017 215 $a1 online resource (302 pages) $cillustrations, tables 225 0 $aDe Gruyter Textbook 300 $aIncludes index. 311 $a3-11-052106-7 327 $tFrontmatter -- $tPreface / $rNothhelfer, Robert -- $tContents -- $tAbbreviations -- $tList of tables -- $tList of figures -- $tHow to use this book -- $tPart I: Financial statements according to German GAAP -- $t1 Introduction to accounting -- $t2 Introduction to German accounting -- $t3 Financial statements according to Commercial Code -- $t4 Consolidated financial statements -- $tPart II: Exercises -- $t5 Exercises on individual topics with solutions -- $t6 Case studies -- $t7 Solutions for case studies -- $tAdditional information -- $t8 Glossary -- $t9 Vocabulary -- $tLiterature -- $tIndex -- $tAbout the author 330 $aEvery 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 606 $aAccounting$xStandards$zGermany 606 $aAccounting$zGermany 615 0$aAccounting$xStandards 615 0$aAccounting 676 $a657.021843 700 $aNothhelfer$b Robert$f1969-$01516332 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910796642403321 996 $aFinancial accounting$93752756 997 $aUNINA