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Center for Financial Studies - Der Euro in stürmischen Zeiten

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Center for Financial Studies (ed.)

Der Euro in stürmischen Zeiten

2016

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Some Lessons from the Financial Market Crisis S. 75-88

„… Some Lessons from the Financial Market Crisis1 Otmar Issing2 Systemic Challenges There is now …” „… widespread agreement that for the last two years the world has been confronted with a financial crisis of …” „… financial sector but also, at least for some, that of capitalism itself. Economics as a science has suffered …”

New Financial Order: Recommendations by the Issing Committee S. 60-67

„… New Financial Order: Recommendations by the Issing Committee1 Otmar Issing (chairman), Jörg …” „… overview on the causes of the financial market crisis and presented a number of recommendations for …” „… improving the framework (“New Financial Order”). A number of our recommendations were more or less …”

Titelei/Inhaltsverzeichnis

„… Financial Studies wirkte, vor allem die Jahre der Finanzund Staatsschuldenkrise umfassen. Von der Bedeutung …” „… heute freundschaftlich verbunden sind. VahlenVa h le n Center for Financial Studies (Hrsg.) Beiträge von …” „… Otmar Issing zur Wirtschafts- und Währungspolitik am Center for Financial Studies 2006–2015 Der Euro …”

Monetary Policy and Balance Sheet Adjustment S. 227-233

„… Monetary Policy and Balance Sheet Adjustment1 Otmar Issing2 In the wake of the Global Financial …” „… ” recession. Concerns of a panic in the financial system were visible in discussions about the threat of a …” „… high indebtedness as the overriding characteristic of financial disasters in more than 60 countries …”

Lessons for Monetary Policy: What Should the Consensus Be? S. 131-148

„… an unavoidable and even necessary element of any dynamic economy. What must not happen is a financial …” „… Lessons for Monetary Policy: What Should the Consensus Be? using all the information about financial …” „… the best practice monetary policy before, during, and after the financial crisis” (Svensson, 2009, p …”

Too Big to Fail Undermines Free Market Faith S. 170-171

„… with one dominant element: an attack on the finance industry. Looking at the evolution of the financial …” „… crisis has provided strong arguments for opponents of the financial system. Interventions to avoid its …” „… collapse have severely undermined not only confidence in financial markets but also in the market economy …”

In Search of Monetary Stability: the Evolution of Monetary Policy S. 31-59

„… this period? Isn’t inflation rising? Doesn’t the ongoing turbulence in financial markets indicate that …” „… achieve varying goals (Goodfriend, 2007). As a consequence, financial markets and the public at large will …” „… price developments. More generally, the modelling of the financial system is in most cases stylized to …”

A New Paradigm for Monetary Policy? S. 206-221

„… and financial system, and research.3 “[T]he choice of measure of value, of a monetary system, of …” „… ). Times of crisis present a special challenge. The financial crisis starting in 2007 unavoidably triggered …” „… ). 220 A New Paradigm for Monetary Policy? o What is the role of central banks in the area of financial …”

Europe’s Political Union is an Idea Worthy of Satire S. 178-180

„… here comes the dangerous part: any proposals, for example, to extend the amount and scope of financial …” „… higher interest rates for government bonds in countries of (so far) good reputation in financial markets …” „… hardly the proper way to create a democratic European Union. 1 The article appeared in: The Financial …”

An Outstanding Theorist and Practitioner S. 294-296

„… on the financial stability. We have both been members of the Curatorium of the Friedrich Hayek …” „… Bundesbank; monetary versus financial stability; lessons for monetary theory and policy from the recent …” „… financial crisis; and the problems and the future of the euro area. His contributions are clear and precise …”

The Development of Monetary Policy in the 20th Century – Some Reflections S. 97-120

„… role of central banks in the supervision of banks and financial markets, a topic which is in the …” „… the first category is the ambition of Great Britain to regain its leading position in the financial …” „… financial crisis the “lender of last resort” obligation became a reality. The question if the status of a …”

Forward Guidance: A New Challenge for Central Banks S. 234-244

„… short-term indications about policy inclinations in the run-up to policy decisions. Financial markets do not …” „… practice and started to publish projections of the future path of the policy rate. The financial crisis and …” „… Critical Remarks There exists broad agreement that the financial crisis ended in an economic downturn which …”

An Independent Mind of Fundamental Honesty S. 300-301

„… financial markets. His views were one of the main driving elements behind the determination and stance of …” „… in October 2008 to chair the “High-Level Committee on Financial Supervision in the EU”, I was most …” „… 2006 as President of the Center for Financial Studies. 1 Senior Advisor at BNP Paribas and former …”

Slithering to the Wrong Kind of Union S. 149-151

„… accompanied – by political union. Many observers are now interpreting the European Union’s manifold financial …” „… crisis summit on July 21 greatly extended the powers of the European Financial Stability Facility and …” „… guarantee insofar 1 The article appeared in: The Financial Times Ltd., 08.08.2011. 156 Slithering to the …”

Why a Common Eurozone Bond isn’t Such a Good Idea S. 68-71

„… Why a Common Eurozone Bond isn’t Such a Good Idea1 Otmar Issing As the crisis in financial markets …” „… spreads were financial markets’ growing concerns about the solidity of some eurozone countries. This loss …” „… encourage countries to continue on their wrong fiscal course. The global financial crisis was created not …”

The Architect of the ECB’s Monetary Policy Strategy S. 302-304

„… first got to know Otmar over a dinner in Brussels when he joined the Economic and Financial Committee …” „… time, the financial crisis of 2007-08 showed that Otmar’s insistence on paying attention to bank …” „… . When economic or financial shocks arise that can have lasting effects 325The Architect of the ECB’s …”

Rigor of Intellect, Strength of Character and Gentleness of Manner S. 326-328

„… financial crisis of 2007-2009 and more recently. Otmar’s legacy was evident after he had left the ECB, when …” „… the light of experience from the financial crisis. The strategy’s main elements remained the same, but …” „… monetary transmission mechanism, in the identification of the build-up of financial imbalances and in the …”

The Case for Political Union isn’t Convincing S. 202-205

„… all EU countries – irrespective of whether they receive or give financial aid – that we had hoped …” „… union turn out to be inconsistent and dangerous. They involve huge financial risks for some eurozone …” „… from clear, although it’s possible that the issue of the financial transaction tax will provide an …”

Blame Germany for Bad Policies, not its Reluctance to Spend More S. 267-268

„… neighbours because it 1 The article appeared in: The Financial Times Ltd., 23.10.2014. 284 Blame Germany for …” „… financial consequences, but will also deprive the labour market of skilled workers who are badly needed in …”

„Es ging immer um den Euro“ S. 332-334

„… sofort, ihn zu unter- 1 Geschäftsführender Direktor der European Financial Stability Facility (EFSF) und …” „… Euro-Rettungsschirm, zunächst die European Financial Stability Facility (EFSF) und dann den European Stability …”

“People with integrity and intellectual conviction are needed more than ever” S. 310-311

„… interest rates across an entire continent with different financial systems, and the establishment of …” „… credibility with financial markets add up to an enormous achievement. Of all the remarkable people involved in …”

The German Leadership Question S. 224-226

„… support its partners with financial help to overcome the crisis? Such support can already be found via the …” „… disappear and its strained public finances will suppress requests for financial transfers. One wonders how …”

The Euro: Does a Currency Need a State? S. 17-30

„… to exploring the origins of Europe. In a splendid lecture at the Center for Financial Studies in …” „… crisis in the financial markets if we had still been living under a regime of national currencies …” „… Treaty. A weaker ECB is the last thing the Community needs. “Europe” in the Financial Market Crisis The …”

“His name will forever be linked to the conception, birth and infancy of the euro” S. 323-325

„… .” Martin Wolf, chief economics commentator of the Financial Times, whose sharp criticisms of the euro and …” „… Italy in 2011-2013, a time of financial crisis in the euro zone when a default of Italy might have been …”

Blending Theory with Practice in a Principled but Pragmatic Way S. 350-352

„… usefulness of the more or less traditional model of the economy (IS/LM type), he also insisted that financial …” „… Group on the New Financial Order. This committee, with Otmar as its Chairman, was set up by the German …”

Zukunftsprobleme der Sozialen Marktwirtschaft im Wandel der Finanzmärkte S. 316-317

„… , geworden. Insofern ist es konsequent, wenn sich Otmar Issing nun im Ruhestand im Center for Financial …”

Get Your Finances in Order and Stop Blaming Germany S. 222-223

„… that had to be rescued 1 The article appeared in: The Financial Times Ltd., 25.03.2014. 236 Get Your …”

Higher German Wages are not the Solution S. 92-93

„… Union should insist that it makes efforts in these areas.) 1 The article appeared in: The Financial …”

„Der einzelne Geldschein ist unschuldig“ S. 297-299

„… Kapitalmarktforschung e.V., dem Träger des Center for Financial Studies (CFS). Er ist Präsident des Centers und …”

Germany is Right: Bondholders Must Pay S. 129-130

„… The article appeared in: The Financial Times Ltd., 13.12.2010. 136 Germany is Right: Bondholders Must …”

Die Mär von der Spekulation S. 94-96

„… ausgerechnet in der „Financial Times“ rundheraus erklärt, Deutschland lasse sich seine Finanzpolitik nicht von …”

Toward a Genuine Economic and Monetary Union? S. 291-293

„… ; economic, financial, and fiscal union; and a political union that provides the foundation for the rest …”

Moral Hazard will Result from ECB Bond Buying S. 154-156

„… The article appeared in: The Financial Times Ltd., 30.11.2011. 162 Moral Hazard will Result from ECB …”

doi.org/10.15358/9783800652570

Burkhard Kahre, Rainer Laier, Ute Vanini - Financial Management

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Burkhard Kahre, Rainer Laier, Ute Vanini

Financial Management

2019

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Titelei/Inhaltsverzeichnis

„… Burkhard Kahre · Rainer Laier · Ute Vanini Financial Management Vahlen Die finanzielle Führung von …” „… mittelständischen Wirtschaftsprüfungsgesellschaft und ist Mitglied der Swiss Financial Experts Association (Swiss …” „… diversen Beratungs projekten erworben. Financial Management Die finanzielle Führung von Unternehmen Von …”

Literatur S. 267-270

„… Corporate Financial Policy; erschienen in: National Tax Journal (NTJ) 23/1970, S. 417 ff. Brenner, M./ Leyk …” „… Financial Economics, Vol. 4, S. 305 ff. Jonas, M./ Löffler, A./ Wiese, J. (2004): Das CAPM mit deutscher …” „… und Praxis, Sternenfels 2002 Krolak, T./ Morzfeld, K./ Remmen, J.-D. (2009): Financial Covenants …”

E Finanzielles Risikomanagement S. 243-266

„… einem Kreditgeber, z. B. einer Bank, und können in Financial und Affirmative Covenants unterteilt …” „… werden. Financial Covenants sind finanzielle Kennzahlen zur Abbildung der Vermögens-, Finanz- und …” „… ; Perridon/Steiner/Rathgeber (2017), S. 459 f.). Wurden Financial Covenants zwischen Kreditnehmer und Bank vereinbart, so …”

Stichwortverzeichnis S. 271-275

„… FCF-Ansatz 124 Festdarlehen 172 Festpreisverfahren 158 Financial Covenants 183, 250 finanzielle Planung …”

C Finanzielle Steuerung S. 75-204

„… Financial Implications) werden alle Einund Auszahlungen sowie die Mittelherkunft und -anlage für den …”

doi.org/10.15358/9783800653348

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Carsten Berkau

Financial Statements

2019

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6. Formal Aspects of Financial Statements S. 92-111

„… Berkau: Financial Statements 4e 6-92 6. Formal Aspects of Financial Statements Learning …” „… Objectives: In this chapter you learn the formal requirements for the presentation of financial statements …” „… financial statements formally correct. We teach you the concept of presenting financial statements and its …”

5. Basics of Financial Statement Analysis S. 73-91

„… Berkau: Financial Statements 4e 5-73 5. Basics of Financial Statement Analysis Learning …” „… financial statements not on the preparation thereof. Actually, we cannot teach financial statement …” „… you his diagnosis and what the repair will cost you. We follow the same procedure for financial …”

2. Financial Statements based on HGB S. 11-29

„… Berkau: Financial Statements 4e 2-11 2. Financial Statements based on HGB Learning …” „… aspects of Accounting in Germany. We demonstrate the preparation of financial statements as required by …” „… creditors is the major reason why we prepare financial statements based on HGB in Germany. The parties …”

3. Financial Statements based on IFRSs S. 30-52

„… Berkau: Financial Statements 4e 3-30 3. Financial Statements based on IFRSs Learning …” „… all its Bookkeeping entries along international format. We teach how financial statements are …” „… prepared based on International Financial Reporting Standards IFRSs. Before we focus on the case, we …”

8. Business Combinations S. 164-202

„… Berkau: Financial Statements 4e 8-164 8. Business Combinations Learning Objectives: In this …” „… financial statements as well as about the presentation of financial statements for business combinations …” „… considered a group in terms of Accounting. In Accounting, groups prepare financial statements in addition …”

7. Non-current Assets on the Balance Sheet S. 112-163

„… Berkau: Financial Statements 4e 7-112 7. Non-current Assets on the Balance Sheet Learning …” „… financial position, too. One main aspect of this chapter is measurement, which means you determine the …” „… understand and predict assets’ impacts on financial statements and ratios derived therefrom. In this …”

Titelei/Inhaltsverzeichnis S. 1-3

„… Carsten Berkau Financial Statements International Accounting (IFRS) Carsten Berkau Financial …” „… www.narr.de Berkau: Financial Statements 4e 1-1 Contents 1. Conventions 1-4 2. Financial Statements …” „… based on HGB 2-11 3. Financial Statements based on IFRSs 3-30 4. Accounting for Retailers 4-53 5 …”

9. Current Assets on the Balance Sheet S. 203-234

„… Berkau: Financial Statements 4e 9-203 9. Current Assets on the Balance Sheet Learnings …” „… ). As financial instruments can be held short-term this chapter also considers their recognition and …” „… measurement, such as receivables and securities. We continue the discussion of financial instruments started …”

10. Statement of Cash Flows S. 235-252

„… Berkau: Financial Statements 4e 10-235 10. Statement of Cash Flows Learning Objectives: A …” „… statement of cash flows is required by IAS 1.10 as part of a full set of financial statements. Users of …” „… financial statements assess a company’s liquidity situation by analysing the cash/bank item on the …”

15. Abbreviations S. 323-328

„… Berkau: Financial Statements 4e 15-323 15. Abbreviations Acc Accounting Acc. Accumulated …” „… Balance carried down Berkau: Financial Statements 4e 15-324 c1d Balance carried down in 20X1 CF Cash …” „… Flow c/f carried forward (Profit) CFO Chief Financial Officer, Accountant CFS Statement of Cash …”

14. Liabilities on the Balance Sheet S. 296-322

„… Berkau: Financial Statements 4e 14-296 14. Liabilities on the Balance Sheet Learning …” „… cover the measurement and presentation of liabilities. In general, liabilities fall under financial …” „… , contingent assets and liabilities are not disclosed on financial statements. For financial instruments …”

4. Accounting for Retailers S. 53-72

„… Berkau: Financial Statements 4e 4-53 4. Accounting for Retailers Learning Objectives: This …” „… chapter (4) is an introduction to Bookkeeping and the preparation of financial statements for …” „… gives you a short revision of Bookkeeping techniques and the preparation of financial statements for …”

1. Conventions S. 4-10

„… Berkau: Financial Statements 4e 1-4 1. Conventions The below listed conventions apply in …” „… the text, such as ‘Cash/Bank account’. We intend you to focus the accounts for financial statement …” „… . Basics: The Basics are our text books Berkau: Basics of Accounting, part 1: Bookkeeping and Financial …”

11. Equity on the Balance Sheet S. 253-264

„… Berkau: Financial Statements 4e 11-253 11. Equity on the Balance Sheet Learning Objectives …” „… ordinary shareholders cannot paid, either. Berkau: Financial Statements 4e 11-254 The process of …” „… : Financial Statements 4e 11-255 the balance sheet as in Figure 11.1. No dividend has been declared so …”

12. Statement of Profit or Loss and Other Comprehensive Income S. 265-285

„… Berkau: Financial Statements 4e 12-265 12. Statement of Profit or Loss and Other Comprehensive …” „… other comprehensive income is part of a full set of financial statements along IAS 1.10. It contains …” „… defines disclosure requirements for the income statement. As the user of financial statements analyses …”

13. Statement of Changes in Equity S. 286-295

„… Berkau: Financial Statements 4e 13-286 13. Statement of Changes in Equity Learning Objectives …” „… : The statement of changes in equity tells the user of financial statements how and for what reasons …” „… of a full set of financial statements based on IAS 1.10. IAS 1.106 requires the disclosure of …”

18. Literature S. 334-0

„… Berkau: Financial Statements 4e 18-334 18. Literature Berkau, C. [2013]: Bilanzen, 3. Aufl …” „… Financial Accounting. 5th Edition. Konstanz, Munich. Berkau, C.; Berkau, K.S. [2018]: Basics of …” „… . [2019]: Financial Management – Theory and Practice. 16th Edition. Mason, OH. Buchholz, R. [2018 …”

16. Table of Figures S. 329-332

„… Berkau: Financial Statements 4e 16-329 16. Table of Figures Figure 1.1: Accounts 1.8 Figure …” „… (20X6) 6-98 Berkau: Financial Statements 4e 16-330 Figure 6.4: BATHURST Ltd.’s balance sheet (20X …” „… Ltd.’s income statement (separate F/S) 8-171 Figure 8.5: GAMKA Ltd.’s statement of financial position …”

17. Links S. 333

„… Berkau: Financial Statements 4e 17-333 17. Links Link 2.A: KIELING TAXI GmbH 2-18 Link 2.B …”

doi.org/10.24053/9783739880143

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Carsten Berkau

Financial Statements

2021

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6 Formal Financial Statement Requirements S. 109-130

„… Berkau: Financial Statements 6e 6-109 6 Formal Financial Statement Requirements 6.1 What is in …” „… financial statements following IFRSs. Here, we cover the notes as well. We explain and demonstrate for-mal …” „… on shares. BATHURST Ltd. prepares financial statements in com-pliance with IFRSs. 6.2 Learning …”

5 Basics of Financial Statement Analysis S. 89-108

„… Berkau: Financial Statements 6e 5-89 5 Basics of Financial Statement Analysis 5.1 What is in the …” „… Chapter? In this chapter, we cover the basics of financial statement analysis. For the preparation of a …” „… thorough financial statement analysis, you need more background knowledge about the in-dustry than we can …”

2 Financial Statements based on HGB S. 20-41

„… Berkau: Financial Statements 6e 2-20 2 Financial Statements based on HGB 2.1 What is in this …” „… Accounting in Germany. We demonstrate the preparation of financial statements for the case study KIELING TAXI …” „… preparing financial statements based on HGB in Germany. The cred-itors must be under protection, as the …”

3 Financial Statements based on IFRSs S. 42-66

„… Berkau: Financial Statements 6e 3-42 3 Financial Statements based on IFRSs 3.1 What is in the …” „… Bookkeeping entries in the international format. We teach the preparation of financial state-ments in …” „… compliance with Interna-tional Financial Reporting Standards IFRSs. Before we focus on the case, we …”

8 Business Combinations S. 198-246

„… Berkau: Financial Statements 6e 8-198 8 Business Combinations 8.1 What is in the Chapter? In …” „… finan-cial statements following IAS 27 as well as about the presentation of finan-cial statements for …” „… consolidations and know how to prepare financial state-ments for business combinations. You know and understand …”

18 Literature S. 395-398

„… Berkau: Financial Statements 6e 18-395 18 Literature Arendse, R. [2019]: Fundamental Ac-counting …” „… . [2020]: Management Ac-counting. 6th Edition, Munich. Brigham, E.F.; Erhardt, M.C. [2019]: Financial …” „… . Dempsey, A. et al. [2020]: Introduc-tion to Financial Accounting. 10th Edi-tion. Cape Town. Drury, C …”

7 Non-current Assets on the Balance Sheet S. 131-197

„… Berkau: Financial Statements 6e 7-131 7 Non-current Assets on the Balance Sheet 7.1 What is in …” „… ), leases (IFRS 16), finan-cial instruments (IAS 32, IAS 39, IFRS 7 and IFRS 9) and capitalisation of …” „… and financial instru-ments. We discuss the topics below: (1) Initial recognition. (2) Subsequent …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Financial StatementsInternational Accounting (IFRS)6th EditionCarsten BerkauFinancial Statements …” „… Berkau Financial Statements International Accounting (IFRS) 6 , revised and extended EditionUVK Verlag …” „… ) ISBN 978-3-7398-8182-9 (ePDF) Berkau: Financial Statements 6e 1-5I Contents I Contents …”

10 Statement of Cash Flows S. 284-301

„… Berkau: Financial Statements 6e 10-284 10 Statement of Cash Flows 10.1 What is in the Chapter …” „… cash flows80 is required by IAS 1.10 as part of a full set of fi-nancial statements. Users of financial …” „… . Readers of financial statements strive to predict future liquidity and cash flows and, in particular, they …”

15 Abbreviations S. 383-389

„… Berkau: Financial Statements 6e 15-383 15 Abbreviations /a per annum, per year Acc Accounting …” „… , Cost Driver CEO Chief Executive Officer c/d Balance carried down Berkau: Financial Statements 6e …” „… 15-384 c1d Balance carried down on 31.12.20X1 c/f carried forward (Profit) CFO Chief Financial Officer …”

9 Current Assets on the Balance Sheet S. 247-283

„… Berkau: Financial Statements 6e 9-247 9 Current Assets on the Balance Sheet 9.1 What is in the …” „… . They meet the characteristics for assets set by the conceptual framework for financial re-porting F 4.8 …” „… but also show differences to the period system as known from chapter (4). As financial instruments can …”

14 Liabilities on the Balance Sheet S. 351-382

„… Berkau: Financial Statements 6e 14-351 14 Liabilities on the Balance Sheet 14.1 What is in the …” „… , liabilities fall under financial instruments which are disclosed on the borrowers’ balance sheet on the credit …” „… side. The lenders make debit entries for financial assets. We repeat some as-pects discussed already in …”

4 Accounting for Retailers S. 67-88

„… Berkau: Financial Statements 6e 4-67 4 Accounting for Retailers 4.1 What is in the Chapter …” „… ? This chapter is an introduction to fi-nancial statements for retailers in com-pliance with …” „… Balance. 4.2 Learning Objectives After studying this chapter, you can prepare financial statement for …”

11 Equity on the Balance Sheet S. 302-317

„… Berkau: Financial Statements 6e 11-302 11 Equity on the Balance Sheet 11.1 What is in the …” „… section and can measure and disclose equity on the statement of financial position. You also understand …” „… annual general meeting. Berkau: Financial Statements 6e 11-303 In contrast, preference shares offer the …”

II Introduction S. 13

„… Berkau: Financial Statements 6e 1-13 II Introduction We prepared this 6th edition of the …” „… textbook Financial Statements based on the feedback and questions from our students. We added further …” „… Financial State-ments/Bilanzen. The content of Financial Statements fo-cusses on IFRSs. Only chapter (2 …”

12 Statement of Profit or Loss and Other Comprehensive Income S. 318-340

„… Berkau: Financial Statements 6e 12-318 12 Statement of Profit or Loss and Other Comprehensive …” „… fi-nancial statements along IAS 1.10. It contains income, like revenues and gains, and all expenses for the …” „… 1.88. The technical terms are defined by the con-ceptual framework for financial re-porting. F 4.29 …”

1 Conventions S. 14-19

„… Berkau: Financial Statements 6e 1-14 1 Conventions The below listed conventions apply merely to …” „… textbook Berkau: Basics of Accounting. You must read our basics before you start read-ing our Financial …” „… , e.g., a Bookkeeping entry for the acquisition of a motor vehicle: Berkau: Financial Statements 6e …”

13 Statement of Changes in Equity S. 341-350

„… Berkau: Financial Statements 6e 13-341 13 Statement of Changes in Equity 13.1 What is in the …” „… Chapter? The statement of changes in equity tells the user of financial statements how the book value of …” „… state-ment of changes in equity as part of a full set of financial statements. IAS 1.106 requires the …”

16 Table of Figures S. 390-393

„… Berkau: Financial Statements 6e 16-390 16 Table of Figures Figure 1: Accounts 1.17 Figure 2 …” „… : BATHURST Ltd.’s income statement (20X6) 6-122 Berkau: Financial Statements 6e 16-391 Figure 45: BATHURST …” „… ) 8-205 Figure 68: GAMKA Ltd.’s statement of financial position 8-209 Figure 69: SWARTBERG Ltd.’s …”

17 Links S. 394

„… Berkau: Financial Statements 6e 17-394 17 Links Link 2.A: KIELING TAXI GmbH 2-28 Link 2.B: DATEV …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Financial Statements

2020

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5. Basics of Financial Statement Analysis S. 80-98

„… Berkau: Financial Statements 5e 5-76 5. Basics of Financial Statement AnalysisWhat is in the …” „… Chapter? We cover the basics of financial state-ment analysis. For the preparation of a genuine financial …” „… Objectives: After studying this chapter, you know the most important aspects of financial statement analysis …”

6. Formal Aspects of Financial Statements S. 99-119

„… Berkau: Financial Statements 5e 6-95 6. Formal Aspects of Financial StatementsWhat is in the …” „… Chapter? This chapter deals with the application of IAS 1. We discuss the presentation of financial …” „… shares. BATHURST Ltd. prepares financial statements in com-pliance with IFRSs. Learning Objectives: In …”

2. Financial Statements based on HGB S. 12-33

„… Berkau: Financial Statements 5e 2-8 2. Financial Statements based on HGBWhat is in this Chapter? In …” „… Ac-counting in Germany. We show the preparation of financial statements for the case study KIELING TAXI GmbH …” „… prepar-ing financial statements based on HGB in Germany. The creditors are under protection, as the owners …”

3. Financial Statements based on IFRSs S. 34-57

„… Berkau: Financial Statements 5e 3-30 3. Financial Statements based on IFRSsWhat is in the Chapter …” „… all its Bookkeeping entries along the interna-tional format. We teach how financial statements are …” „… prepared following In-ternational Financial Reporting Stand-ards IFRSs. Before we focus on the case, we …”

8. Business Combinations S. 177-215

„… Berkau: Financial Statements 5e 8-173 8. Business CombinationsWhat is in the Chapter? In this …” „… finan-cial statements following IAS 27 as well as about the presentation of finan-cial statements for …” „… basics of consolidations and know how to prepare financial state-ments for business combinations. You …”

7. Non-current Assets on the Balance Sheet S. 120-176

„… Berkau: Financial Statements 5e 7-116 7. Non-current Assets on the Balance SheetWhat is in the …” „… ), leases (IFRS 16), finan-cial instruments (IAS 32, IAS 39, IFRS 7 and IFRS 9) and capitalisation of …” „… as-sets held for sale. You also understand Accounting work for leases, invest-ment property and financial …”

Titelei/Inhaltsverzeichnis S. 1-6

„… Financial Statements Carsten Berkau Financial Statements International Accounting (IFRS) 5 …” „… South Africa, China and South Korea.Berkau: Financial Statements 5e 1-1 Contents 1. Conventions 1-3 2 …” „… . Financial Statements based on HGB 2-8 3. Financial Statements based on IFRSs 3-30 4. Accounting for …”

9. Current Assets on the Balance Sheet S. 216-249

„… Berkau: Financial Statements 5e 9-212 9. Current Assets on the Balance SheetWhat is in the chapter …” „… as known from chapter (4). As financial instruments can be held short-term this chapter also …” „… the dis-cussion about financial instruments started in chapter (7). Learning Objectives: In this …”

10. Statement of Cash Flows S. 250-265

„… Berkau: Financial Statements 5e 10-246 10. Statement of Cash FlowsWhat is in the Chapter? This …” „… by IAS 1.10 as part of a full set of fi-nancial statements. Users of financial 57 Read our Basics …” „… model is kept up, whereas a 58 Read our Management Accounting, chapter (6). Berkau: Financial …”

14. Liabilities on the Balance Sheet S. 313-342

„… Berkau: Financial Statements 5e 14-309 14. Liabilities on the Balance SheetWhat is in the Chapter …” „… , liabilities fall under fi-nancial instruments which are dis-closed on the borrowers’ balance sheet on the …” „… ' per-spective. However, we now look from the opposite side (debtors’ perspec-tive) at financial instruments …”

15. Abbreviations S. 343-348

„… Berkau: Financial Statements 5e 15-339 15. AbbreviationsAcc AccountingAcc. AccumulatedACC …” „… Capsule Dispense Unit CD Cost DriverCEO Chief Executive Officerc/d Balance carried downBerkau: Financial …” „… Financial Officer, Accountant CFS Statement of Cash Flows CGG Council Cooperation for the Arab states in the …”

4. Accounting for Retailers S. 58-79

„… Berkau: Financial Statements 5e 4-54 4. Accounting for RetailersWhat is in the Chapter? This …” „… chapter (4) is an introduction to the preparation of financial statements following IFRSs for retailers …” „… studying this chapter (4), you can prepare financial statement for retail-ers in compliance with IFRSs. You …”

11. Equity on the Balance Sheet S. 266-280

„… Berkau: Financial Statements 5e 11-262 11. Equity on the Balance SheetWhat is in the Chapter? In …” „… equity on the statement of financial position. You also understand how special transac-tions with the …” „… claim on dividends, and vot-ing rights on the annual general meet-Berkau: Financial Statements 5e 11-263 …”

12. Statement of Profit or Loss and Other Comprehensive Income S. 281-302

„… Berkau: Financial Statements 5e 12-277 12. Statement of Profit or Loss and Other …” „… comprehensive income is part of a full set of financial statements along IAS 1.10. It contains income, such as …” „… expenses dur-Berkau: Financial Statements 5e 12-278 ing an Accounting period. IAS 1.81 de-fines disclosure …”

18. Literature S. 354-355

„… Berkau: Financial Statements 5e 18-350 18. LiteratureBerkau, C.; Berkau, K.S. [2018]: Basics of …” „… , Mu-nich. Brigham, E.F.; Erhardt, M.C. [2019]: Financial Management – Theory and Practice. 16th Edition …” „… (IFRS). 9. Aufl., Berlin et al. Horngren, W.T. et al. [2018]: Financial Accounting. Global Edition, 11th …”

1. Conventions S. 7-11

„… Berkau: Financial Statements 5e 1-3 1. ConventionsThe below listed conventions apply merely to …” „… Accounting. You must read our basics before you start read-ing our Financial Statements. It intro-duces you …” „… .......................... 4,000.00 EUR CR Cash/Bank .................... 24,000.00 EUR Berkau: Financial Statements 5e 1-4 The …”

13. Statement of Changes in Equity S. 303-312

„… Berkau: Financial Statements 5e 13-299 13. Statement of Changes in EquityWhat is in the Chapter …” „… ? The statement of changes in equity tells the user of financial statements how the book value of the …” „… must prepare a state-ment of changes in equity as it is part of a full set of financial statements …”

16. Table of Figures S. 349-352

„… Berkau: Financial Statements 5e 16-345 16. Table of FiguresFigure 1.1: Accounts 1.6 Figure 2.1 …” „… statement (20X6) 6-107 Berkau: Financial Statements 5e 16-346 Figure 6.6: BATHURST Ltd.’s statement of …” „… Figure 8.5: GAMKA Ltd.’s statement of financial position 8-184 Figure 8.6: SWARTBERG Ltd.’s statement of …”

17. Links S. 353

„… Berkau: Financial Statements 5e 17-349 17. LinksLink 2.A: KIELING TAXI GmbH 2-16 Link 2.B: DATEV-4 …”

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