This textbook covers the IAS/IFRS-syllabus of financial accounting on bachelor's and master's level. It covers how to prepare financial statements and tackles special problems in IFRSs-accounting, like asset revaluations, manufacturing accounting, share issues, financial instruments, group statements etc. The content is explained by more than 60 case studies completely illustrated with bookkeeping entries and financial statements. All chapters outline the learning objectives, provide an overview, cover the contents of relevant IAS/IFRS-standards, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find further cases linked to the textbook by QR-codes and more than 350 exam tasks including solutions as well as youtube-videos from the author. The textbook helps you to learn IFRSs and to familiarise yourself with international accounting in English. It is an accurate translation of the textbook Bilanzen from the same author.

the textbook covers the syllabus of financial accounting classes on bachelor degree's leveladditional material and case studies are available onlineall chapters outline the learning objectives and clearly explain the application of IFRS

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