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Patrick Pijl, Justin Lokitz, Lisa Kay Solomon - Design a better business

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Patrick Pijl, Justin Lokitz, Lisa Kay Solomon

Design a better business

2018

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UNDERSTAND S. 82-123

„… WERKZEUG VALUE PROPOSITION CANVAS S. 106 WERKZEUG CONTEXT CANVAS® S. 110 WERKZEUG BUSINESS MODEL CANVAS S …” „… BUSINESS WO STEHST DU GERADE? Als Designer musst du ein vollständiges Verständnis der Welt haben, in der …” „… Innovationen. Deinen übergeordneten Zusammenhang und dein Business Model zu analysieren wird dir helfen, die …”

Titelei/Inhaltsverzeichnis S. 1-7

„… , Fähigkeiten und Mindsets bekannt, um Ambiguität zu meistern und Werte aus der Unsicherheit der Business-Welt …” „… , Innovator, Investor, Change Agent oder Student: Design A Better Business macht dich mit neuen Werkzeugen …” „… Blank spricht über Innovation, Alex Osterwalder über Business Modelling oder Nancy Duarte über …”

ANHANG S. 262-271

„… der Zukunft 164 B Beispiel: Business Model Canvas 118 Beispiel: Context Canvas BNP Paribas Fortis …” „… vor 30 Bereite dein Umfeld vor 32 Business Model Canvas 116 Business Model Canvas Ideation 142 …” „… Business Model Portfolio 117 C Case: 5 Bold Steps Vision®, ING Bank 60 Case: Die visuelle Story von Audi …”

IDEATE S. 124-151

„… Kundennutzen zu schaffen. Es gibt bekannte Beispiele von Business-Modellen, bei denen Abonnements genutzt …” „… billige Drucker, teure Tinte). CHECKLISTE Du hast mehr als sechs neue Business-Model-Optionen. Diese …” „… BUSINESS MODEL CANVAS IDEENGEWINNUNG S. 142 WERKZEUG IDEENWAND S. 144 WERKZEUG INNOVATIONSMATRIX S. 146 …”

EINLEITUNG S. 8-23

„… . Unternehmen wie Apple und Amazon erfi nden ihre Business-Modelle ständig neu und haben Erfolg dabei …” „… Gelegenheiten zu nutzen, die aus der Unsicherheit entstehen, um ein besseres Business zu gestalten. Wir haben …” „… dieser Unsicherheit gibt es zahlreiche Gelegenheiten, um ein ,,Game-Changing-Business“ (neu) zu …”

SCALE S. 214-261

„… . Lange Passagen werden in „Wie könnten wir“-Fragen entpackt. Dadurch wird der Business-Jargon …” „… praktischen Design- Fähigkeiten oft mehr gesucht als diejenigen, die nur Business-Th eorien kennen. Da die …” „… MASTERING BUSINESS AMBIGUITY CCA S. 232 WERKZEUG DAS INVESTMENT READINESS LEVEL S. 244 DAS ENDE DER SCHLANGE …”

PREPARE S. 24-45

„… VORBEREITUNG Ob du dich auf eine Reise begibst, um Kunden besser zu verstehen oder neue Business-Modelle für …” „… dich vorbereiten, um deine Kunden, dein Business und deinen Kontext zu beobachten. Du musst dich …” „… Arbeiten; nicht nur Menschen, die am Computer sitzen. Die Menschen, die ein besseres Business designen …”

VALIDATE S. 180-213

„… nden, um zu skalieren. BUSINESS Unternehmen interessieren sich nicht so sehr dafür, Geld zu sparen …” „… Beim Business Model Canvas und Lean Thinking ist es wie beim Gitarrespielen. Du spielst die Akkorde …” „… Mom Test auf Seite 89. Mithilfe des Business Model Canvas und des Kontext Canvas fi ndest du noch …”

POINT OF VIEW S. 46-81

„… . Um einen starken Point of View zu nutzen und ein Better Business zu gestalten, lies: Zero to …” „… DESIGNABETTERBUSINESS.COM DESIGN A BETTER BUSINESS The 5 Bold Steps Vision® Canvas was originally designed by David Sibbet 5 …” „… Wege unterstützt. Du hast die Gestaltungskriterien für dein Business Model und deine Value …”

Impressum S. 272

PROTOTYPE S. 152-179

„… ihnen noch mehr Ideen für noch größere Verbesserungen. DER BUSINESS-JET- PROTOTYP Um herauszufi nden …” „… , ob ihre neue Idee für einen Business- Jet-Service zwischen Amsterdam und Paris umsetzbar wäre …”

doi.org/10.15358/9783800652143

Dietmar Ernst, Ulrich Sailer, Robert Gabriel - Sustainable Business Management

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Dietmar Ernst, Ulrich Sailer, Robert Gabriel

Sustainable Business Management

2023

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1‍ ‍Sustainable Business Management S. 17-30

„… formative for the development of businessadministration into a sustainable business administration.A further …” „… Sustainable Business Management Robert Gabriel and Dietmar Ernst Learning Objectives:The readers■ understand …” „… system.■ can classify the approach of "Sustainable Business Management" in the history of …”

6‍ ‍Strategic Sustainability Management S. 91-112

„… commitment, a sustainable businessmodel for the value-creating core activities of their business unit can be …” „… .48At the business level, decisions are made about the direction of the company's core business,the …” „… negative effect on the business plan and businessmodel ("affected parties", e.g. agricultural, forestry or …”

List of Authors S. 379-386

„… BusinessAdministration with a focus on controlling andaccounting. Before his appointment at the uni‐versity, he worked …” „… : Sustainability - Disclosure and Au‐ditProf. Dr. Stefan Marx is Professor of BusinessAdministration with a focus …” „… family businesses. He isalso the founder and shareholder of BodenseeCampus GmbH.Prof. Dr. Erskin Blunck …”

15‍ ‍Sustainable Product Management S. 245-274

„… Business‐plans. Wiesbaden, Springer Gabler.Janssen, L. / Kwasiniewski, N. (2017): Schmutzige Schokolade …” „… radicallysuccessful businesses. New York, Crown Business.Ritter Sport (2019): Fortschritts- und Nachhaltigkeitsbericht …” „… ■ comprehend the key ideas of product management,■ know how product success is defined from a business …”

4‍ ‍Social Responsibility: From Profit to the Common Good - and Back Again S. 63-76

„… , https://www.businessroundtable.org/business-roundtable-redefines-the-purpose-of-a-corporation-to-promote-an-economy-that-serves-all-americans.6 "It acts as a steward of the environmental and material universe for future generations. It …” „… , https://www.businessroundtable.org/business-roundtable-redefines-the-purpose-of-a-corporation-to-promote-an-economy-that-serves-all-americans.DB Climate Change Advisors (ed.) (2012): Sustainable Investing: Establishing Long-term Value and …” „… entrepreneurial activities■ understand orientation towards the common good as a principle of business ethics■ know …”

Glossary S. 387-394

„… aspects.Ethics (business/business ethics):In general, the philosophical-methodical study of questions of morality …” „… is considered the dominant guideline for responsible business.License to operate (LTO):Refers to the …” „… environmental concerns intotheir business activities and interactions with stakeholders on a voluntary …”

Accompanying Words S. 13-14

„… Accompanying WordsSustainability management is not a special discipline of business administration …” „… business, the strategy, the products and services, the supply chains andall stakeholder relationships being …” „… Sustainability Management Leuphana University Lüneburg Sustainability is also a very current topic in business …”

Index S. 395-398

„… 341Ethical-Normative Ecological BusinessManagement 19EU-CSR Directive 307Externalities 45Factor Theory …” „… sustainable business.Prof. Dr. Ulrich Sailer is professor at Nürtingen-Geislingen University where he is dean …” „… Brundtland Report 32Business Partner 292Business Value Framework 24Cash flow Analysis 326Change 86Circular …”

2‍ ‍Sustainability - An Introduction S. 31-40

„… requirements must be integrated into the traditional target systemsof business management in a balanced …” „… SocialResponsibility, Sustainable Business Management2.1 Development of the concept of sustainabilityThe concept of …” „… countries, the achievement of thesegoals will depend greatly on businesses because of their innovative …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Sustainable Business Management2nd editionDietmar Ernst / Robert Gabriel / Ulrich Sailer …” „… (eds.)Sustainable Business ManagementDietmar Ernst / Robert Gabriel / Ulrich SailerSustainable Business Management2 …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sustainable Business Management (Robert Gabriel and Dietmar Ernst) . . . . . . . . . . . . .Introduction …”

9‍ ‍Corporate Compliance S. 145-158

„… betweenpeople, planet and profit.9.1.2 Compliance With Government Regulation and Business Self-RegulationThe …” „… business partners. However, employees may also bethreatened with consequences under employment law and …” „… ), p. 14.15 Roth, M. (2014), p. 49.16 Compared to E.g., UN Guiding Principles on Business and Human …”

Foreword S. 15-16

„… ForewordSustainable business management encompasses the economical, ecological and social …” „… towards sustainability. Thisbook, "Sustainable Business Management," is a joint effort by 23 professors …” „… ). ThisNuertingen approach to sustainable business management was developed over many yearsat NGU and represents a …”

19‍ ‍Sustainable Financial Management S. 323-336

„… , Physica-Verlag,Heidelberg.Flad, M./Günther, P./Schittenhelm, F.A. (2012): Finanzmanagement, Pro Business.Flad, M./Günther …” „… , P./Schittenhelm, F.A. (2013): Investments, Pro Business.Gasior, S./Schittenhelm, F.A. (2012): Mehr als nur ein …” „… . The purely quantitative orientation often gives anegative impression of this part of business …”

5‍ ‍Understanding Transformation S. 77-90

„… in Europe. Theaward is recognizing our efforts in the green transformation of our businesses, away …” „… offshore wind, we have grown our business while reducing our CO2 emissions by86%, and by 2025 we will be CO …” „… substantial discussion of the sustainability megatrend and sustainable business is only possibleif we also …”

8‍ ‍Legal Foundations of Responsible Corporate Governance S. 129-144

„… exchanges that track the CSR performance ofcompanies worldwide2, ESG as a business factor is recognized and …” „… CorporateSocial Responsibility (CSR), the overarching concept of sustainability, business ESG aspectsas well as …” „… activities by companies aimed at reconciling economic, social and environmentalconcerns in their business …”

10‍ ‍International Management and Sustainability S. 159-172

„… products are thenimported into a developing country, they prevent the development of local businesses.In …” „… organizations have shaped the sus‐tainability discourse.■ understand the scope for international business and …” „… further development of the agreements on climateprotection.10.1.3 Impact of international Business on …”

17‍ ‍Sustainability Controlling S. 289-304

„… ■ know how sustainability is reported.Keyword List:Business Partner, Consistency Strategy, Sufficiency …” „… decision-relevant information, with helpful models and methods forsolving problems, they evaluate business …” „… provide decision-relevant information.5. are committed as a business conscience to the welfare of the …”

3‍ ‍Economic Perspective and Environmental Economics S. 41-62

„… shape sustainabledevelopment. On the other hand, they will need to adapt existing business models to …” „… expectedserious changes in their business environment. These changes arise in the operatingenvironment, from the …” „… economic instrumentswork. We will show what effects these instruments can have on the business …”

12‍ ‍Marketing and Sustainability S. 191-208

„… the future of our planetand the long-term success of our customers." 76As a business-to-business …” „… BusinessReview, Vol. 86, Issue 1, pp. 1-5.Spinello, R.A. (1992): Ethics, Pricing and the Pharmaceutical Industry …” „… and Peugeot are pursuing a similar business model.24Another topic is packaging. Provided it is a …”

22‍ ‍Enterprise Future: A Utopian Retrospective Back from the Year 2050 S. 371-378

„… Have Been … the Fulfilled FutureWe are in the year 2050. Books on "Sustainable Business Management" no …” „… factor for sustainable business in Chapter 4.Common Good Orientation:The more noticeably the negative …” „… , Internet of Things, Industry 4.0, and M2M (Machine-to-machine business) are just as much a part of everyday …”

18‍ ‍Sustainability - Disclosure and Audit S. 305-322

„… understanding of the courseof business, the business result, and the situation of the corporation. Furthermore …” „… 2020, p. 64.A key component of this transparency is the issue of sustainability. The business …” „… the business model of the corporation.The non-financial statement shall also include at least the …”

11‍ ‍Integral Management - New Perspectives for Sustainable Development S. 173-190

„… ■ understand that everyday business life is becoming increasingly dynamic and therefore morecomplex, requiring …” „… .2Let's accept that our world, and thus of course also our everyday business life is …” „… patterns of a type. In doing so, we can draw on a wealth oftypologies from business research, such as the …”

7‍ ‍Agile Leadership S. 113-128

„… view of business, based on the work of Max Weber, Frederick Taylor andErich Kosiol was for a long time …” „… predominant in business studies. With the Hawthorne studiesof Roethlisberger and Dickson3 and the emergence of …” „… the other thus leads to sustainable management. Customers, business partners and, ofcourse, not least …”

13‍ ‍Sustainable Procurement and Logistics Management S. 209-226

„… Pressure to AdaptDecisions concerning the design of business strategies, structures, and processes, and …” „… costs, a limited transportinfrastructure and societal pressure on actors in politics and business with …” „… benefits from a growing business volume orfrom the image-enhancing distinction of a supplier award.In the …”

16‍ ‍Sustainable Innovation Management S. 275-288

„… promote innovation,■ recognize the relevance of innovations for sustainable business management.Keyword …” „… commercial success.1Innovations play a dominant role in the context of business sustainability. They provide …” „… . A look at business practice clarifies that organizationalaspects are of primary importance when …”

21‍ ‍Operational Environmental Management S. 351-370

„… : OrganizationOrganization means a company, corporation, business, enterprise, agency or institution,or any part or …” „… : Environmental Management Officer, BM: Business Manager, A1: Area 1 (Example)Fig. 21.1: Possible procedure for …” „… integrated into the business processes to a greaterextent. Stronger integration of environmental management …”

20‍ ‍Sustainable Investing S. 337-350

„… , social and governance(ESG)-related issues, without necessarily avoiding a significant number of business …” „… corporate governanceand core business with regard to environmentally and socially compatible economic …” „… businessadministration for some time. In finance, however, the concepts of sustainable development seemto have met with …”

14‍ ‍Sustainable Production S. 227-244

„… transforming them intoa desired product with by-products or waste products (output). From a business …” „… andorganization of business processes (management systems) and those for measuring the environ‐mental impacts of …”

doi.org/10.24053/9783739882017-0

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Carsten Berkau

Financial Statements

2020

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8. Business Combinations S. 177-215

„… Berkau: Financial Statements 5e 8-173 8. Business CombinationsWhat is in the Chapter? In this …” „… business combina-tions, like groups or joint ventures and their consolidations. A group is a set of …” „… basics of consolidations and know how to prepare financial state-ments for business combinations. You …”

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

„… without further surcharge. CAPELIFT (Pty) Ltd.’s clients are mostly business-people who charter the planes …” „… Limited business report and make yourself fa-miliar with Aviation. The Link 5.A takes you to COMAIR …” „… ): Defining Information Requirements The reason for financial statement analysis can be to start a business …”

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

„… and jointly reliable for assets and liabilities of their business. Hence, they can lose their interest …” „… owners’ contribution of funds to their business plus all profits kept in the company. For that reason …” „… , the German HGB requires companies keeping Bookkeeping records of their business and preparing …”

10. Statement of Cash Flows S. 250-265

„… assumption ap-plies: Cash flows resulting from oper-ating activities are likely to repeat if the business …” „… operating cash flow as it tells us that the business activities generate cash. In contrast, a good investing …” „… prepare a liquidity plan for the next Accounting period 20X8. EIMKE Ltd. plans the below listed business …”

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

„… buys a business car Kia Sorento and pays the car dealer the demanded gross price of 72,000,000.00 KRW …” „… business car follows the cost model and is at its cost of acquisition of 60,000.00 tKRW. DR P, P, E @cost …” „… ), the Kia Sorento is crashed and re-paired immediately. In case (ii), the business car is crashed as …”

4. Accounting for Retailers S. 58-79

„… operational ex-penses. Below, we discuss the Bookkeeping en-tries for the business activities and pre-pare a …” „… busi-ness activities. We cover business activi-ties separately: Berkau: Financial Statements 5e 4-58 At the …” „… acquisition of the store equipment is the next business activity. The cost of ac-quisition (net amount) is …”

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

„… future. The company must be able to continue its business if not stated otherwise. If the manage-ment of …” „… the reporting company does not intend or cannot continue its busi-ness or sees significant …” „… pay-off amounts for liabili-ties. However, offsetting notes paya-bles and receivables for a business …”

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

„… business online through CIPC15. At the same time, the company is registered at the South African Revenue …” „… combine both amounts to the item cash/bank on the balance sheet. A real business keeps these accounts …” „… in December 20X1 rent for January 20X2. To allocate the 13th pay-ment to the business activities in …”

18. Literature S. 354-355

„… , Über-sichten und Fakten für Praktiker, Stuttgart. Wood, F.; Sangster, A. [2018]: Busi-ness Accounting 1. 14th …” „… Edition, Har-low et al. Wood, F.; Sangster, A. [2018]: Busi-ness Accounting 2. 14th Edition. Har-low et al. …”

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

„… how certain business activities change the book value of a company. You get familiarised with the …” „… income taxes. The profit on disposal is not linked to the ordinary business of BELMONT Ltd. and …” „… cafeteria business investment. The cafeteria is a subsidiary and is worth 400,000.00 ZAR on 1.01.20X7 …”

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

„… hold it like this: Revenue re-sults from ordinary business, such as selling/producing goods or service …” „… 4.33, a loss or consumption of resources due to ordinary business, such as salary, wages, materials etc …” „… or loss and other com-prehensive income in order to under-stand the business, not only pure profit or …”

15. Abbreviations S. 343-348

„… Annual SurplusAUD Australian Dollars/a per annum, per year Bal Balance BCE Business Car ExpensesBE …” „… , 1,000T/A Trading AccountT/B Trial balanceTC(t) Vector of the Taxi Car Business T&C Terms and …”

1. Conventions S. 7-11

„… , remember they are referring to companies. We apply the technical terms “business”, “firm” and “com-pany …” „… in the Chapter?-paragraphs. Legal Forms of a Business: For this textbook, we use Ltd., (Pty) Ltd …”

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

„… solvency of the owing customer / business partner regularly. (7a) In case the debtor becomes insolvent …” „… IFRS 9.4.1.2 is based on the business model of the owner. The business model in terms of IFRS 9 refers …” „… bread and butter business of NOKOX (Pty) Ltd. is not share trading and, thus, is regarded as …”

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

„… liabilities are transferred in an or-derly transaction. The term orderly transaction refers to normal business …” „… other comprehensive income – depending on its business concept. The fluctuation of market prices would …” „… amortised costs if the business model of the bond holders indicates the bonds are not traded and payments …”

Titelei/Inhaltsverzeichnis S. 1-6

„… 7. Non-current Assets on the Balance Sheet 7-116 8. Business Combinations 8-173 9. Current Assets on …”

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

„… value of the busi-ness. You calculate the equity on a bal-ance sheet prepared under IFRSs by deducting …”

doi.org/10.24053/9783739880938-0

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Carsten Berkau

Financial Statements

2021

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8 Business Combinations S. 198-246

„… Berkau: Financial Statements 6e 8-198 8 Business Combinations 8.1 What is in the Chapter? In …” „… business combina-tions, like groups or joint ventures, and their consolidations. A group is a set of …” „… consolidations and know how to prepare financial state-ments for business combinations. You know and understand …”

5 Basics of Financial Statement Analysis S. 89-108

„… without further sur-charge. CAPELIFT (Pty) Ltd.’s clients are mostly business-people who charter the …” „… COMAIR Limited’s fi-nancial statements. Read the COMAIR Limited business report to make yourself familiar …” „… must understand the business well, to define ratios and con-duct a proper financial statement anal-ysis …”

2 Financial Statements based on HGB S. 20-41

„… liabili-ties of their business. Therefore, they take the risk of losing their interest and being held reliable …” „… owners’ contribution of funds to their business plus all profits kept in the company. For that reason …” „… business and preparing regularly (annually) fi-nancial statements. § 242 HGB ap-plies. All retailers must …”

10 Statement of Cash Flows S. 284-301

„… : Financial Statements 6e 10-285 repeat if the business model is contin-ued, whereas a cash flow from …” „… : Financial Statements 6e 10-286 tells us that the business operations generate cash. In contrast, a good …” „… upcoming Accounting period 20X8. EIMKE Ltd. plans the business ac-tivities below: (1) Payment of income …”

4 Accounting for Retailers S. 67-88

„… account is prepared after the original Bookkeeping entries for business operations have been checked with …” „… en-tries for the business activities and pre-pare a trial balance for RYNEVELD Ltd. Thereafter, we …” „… trial balance for RYNEVELD Ltd. after recording all busi-ness activities. We cover business activi-ties …”

15 Abbreviations S. 383-389

„… Australian Dollar /b per Bond Bal Balance BCE Business Car Expenses Bear. Bearing BHD Berhad, legal form of …” „… Original Entry BOM Bill of Materials b/d Balance brought down BNK Bank account BP Business Plan B/S, BS …” „… Balance Sheet C Credit CA Carrying Amoung, Carrying Value CAR Business Car Expenses CapRes Capital …”

6 Formal Financial Statement Requirements S. 109-130

„… able to continue its business if not stated otherwise. If the management of the reporting company does …” „… not in-tend or cannot continue its business or sees significant uncertainties to do so, it must …” „… for a business partner is not accepted under the above-mentioned standard.40 How-ever, it is common to …”

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

„… at 24,040.00 tKRW). VAT 20 %. On 2.01.20X1, GELLENDORFF LLC buys a business car Kia Sorento and …” „… disposal must be deducted. The initial recognition of the business car follows the cost model and is at its …” „… crashed and re-paired immediately. In case (ii), the business car is crashed as well but the repair takes …”

3 Financial Statements based on IFRSs S. 42-66

„… memorandum of incor-poration and establish the business online through CIPC16. At the same time, the company …” „… , a real business must keep these accounts separate from each other.17 As the case study is not …” „… businesses. Berkau: Financial Statements 6e 3-46 Like in the previous case study, the cars get configured …”

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

„… busi-ness, like selling/producing goods or service rendering; a gain is classified as extraordinary, like a …” „… or consumption of resources due to ordinary business, like salary, wages, materials etc …” „… or loss and other com-prehensive income to understand the business, not only pure profit or loss …”

18 Literature S. 395-398

„… ]: Busi-ness Accounting 1. 14th Edition, Har-low et al. Wood, F.; Sangster, A. [2018]: Busi-ness Accounting 2 …”

1 Conventions S. 14-19

„… , remember they are referring to companies. We apply the technical terms “business”, “firm” and “com-pany …” „… Legal Forms of a Business For this textbook, we use Ltd., (Pty) Ltd., Sdn. Bhd., Bhd., AG, GmbH, UG, PLC …”

Titelei/Inhaltsverzeichnis S. 1-12

„… ....................................................................................... 1-161.25 Legal Forms of a Business …” „… ........................................................................................................ 7-197 Berkau: Financial Statements 6e 1-9 8 Business Combinations …”

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

„… classification of financial instru-ment in line with IFRS 9.4.1.2 refers to the business model of its owner. The …” „… business model in terms of IFRS 9 considers the intention of the holding company. In case securities are …” „… because the core business of NOKOX (Pty) Ltd. is not share trading. Therefore, dividend income is regarded …”

14 Liabilities on the Balance Sheet S. 351-382

„… refers to normal business transactions, whereas, e.g., a liquida-tion is not considered being orderly …” „… in-come – depending on its business model. The fluctuation of market prices causes permanent changes in …” „… amortised costs if the business model of the bond holders indicates the bonds are not traded and payments …”

13 Statement of Changes in Equity S. 341-350

„… reported by the statement of changes in equity and can determine how various business activities change the …” „… disposal is not linked to BELMONT Ltd.'s ordinary business, therefore, it is regarded as a gain. How-ever …”

11 Equity on the Balance Sheet S. 302-317

„… = 0.24 ZAR/s. To raise capital, e.g., for business growth, a company can take a loan, is-sue bonds or …” „… the book value of the busi-ness. You calculate the total of equity on a balance sheet prepared under …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Financial Statements

2019

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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 …” „… Associates and Joint ventures, IFRS 3: Business Combinations, IFRS 10: Consolidated Financial Statements …”

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

„… statements. Take the Comair Limited business report and make yourself familiar with the aviation industry …” „… analysis can be to start a business relationship with the company, e.g., as a supplier or as a customer …” „… business or we apply for a job in the company of interest. There might be a lot of reasons for financial …”

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

„… of a GbR are fully reliable for assets and liabilities of their business. Hence, they can lose …” „… business plus all profits kept in the company. For that reason, equity is also called the book value of …” „… reinvested in the business, either as reserves or retained earnings. Book value means the valuation of the …”

10. Statement of Cash Flows S. 235-252

„… common language, we say the business is bleeding cash. This bankrupts it sooner or later because …” „… Accounting periods. This is likely to happen for operating cash flows which result from ordinary business …” „… . A favourable cash flow is a high operating cash flow as it tells us that the business activities …”

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

„… . On 2.01.20X1, GELLENDORF LLC buys a business car Kia Sorento and pays the car dealer the demanded …” „… Statements 4e 7-117 The initial recognition of the business car follows the cost model and is at its …” „… business car is crashed and repaired a few months later. An impairment loss is the amount by which an …”

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

„… company has to be able to continue its business if not stated otherwise. If the management of the …” „… reporting company does not intend or cannot continue its business or sees significant uncertainties to …” „… continue its business operations, it has to disclose these circumstances and may prepare financial …”

4. Accounting for Retailers S. 53-72

„… . Most academic Accounting classes start with trading businesses as they are less complicated. No …” „… goods purchased. Hence, the gross profit is for the business activities, for the income tax and for …” „… received in revenue, the company earns 24.50 EUR-cents after tax. In a trading business, profit is …”

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

„… establish the business online through CIPC8. At the same time, the company is registered at the South …” „… amounts to the item cash/bank on the balance sheet. For a real business it is recommended to distinguish …” „… , chapter (13) and chapter (18). 13th payment to the business activities in the next year, the Accountant …”

18. Literature S. 334-0

„… .; Sangster, A. [2018]: Business Accounting 1. 14th edition, Harlow et al. Wood, F.; Sangster, A. [2018 …” „… ]: Business Accounting 2. 14th edition. Harlow et al. …”

1. Conventions S. 4-10

„… technical terms “business”, “firm” and “company” instead and interchangeably to each other. Most companies …” „… ends by a summary. Legal Forms of a Business: For this text book, we normally use Ltd., (Pty …” „… timeline of business activities. However, Bookkeeping identifiers do not tell the sequence of recording …”

15. Abbreviations S. 323-328

„… Receivables A/S Annual Surplus AUD Australian Dollars /a per annum, per year Bal Balance BCE Business Car …” „… balance TC(t) Vector of the Taxi Car Business T&C Terms and Conditions UK United Kingdom USD US dollar …”

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

„… transaction refers to normal business transaction, whereas, e.g., a liquidation is not considered being …” „… loss or through other comprehensive income – depending on its business concept. The fluctuation …” „… based on our conventions in chapter (1) but which become relevant in real business. They make …”

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

„… to the ordinary business of BELMONT Ltd. and is regarded as a gain. However, the gain is taxable …” „… Ltd. records a revaluation of its cafeteria business. The cafeteria is a subsidiary and is worth …” „… cafeteria business makes equity increase by 105,000.00 ZAR. See below in Figure 13.6 the statement of …”

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

„… account to the extent of: SMV × rr. (6) Check the solvency of the owing customer / business partner …” „… that the asset is valued at their costs as on the trade date or at settlement date, i.e., 2 business …” „… classification of financial instrument in line with IFRS 9 is based on the business model of the company …”

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

„… business, such as selling/producing goods or service rendering, whereas gain is classified as …” „… F.4.31. An expense is based on F.4.33 a loss or consumption of resources due to ordinary business …” „… the statement of profit or loss and other comprehensive income in order to understand the business …”

Titelei/Inhaltsverzeichnis S. 1-3

„… . Non-current Assets on the Balance Sheet 7-112 8. Business Combinations 8-164 9. Current Assets on the …”

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

„… B/S (20X2) Summary: Equity is the book value of the business. You calculate the equity by …”

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