Financial statements international accounting (IFRS)
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2022
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| Ausgabe: | 7th, revised edition |
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| 020 | |a 9783739832210 |c : EUR 39.99 (DE), EUR 41.20 (AT) |q Softcover |9 978-3-7398-3221-0 | ||
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| 100 | 1 | |a Berkau, Carsten |e Verfasser |0 (DE-588)114115141 |4 aut | |
| 240 | 1 | 0 | |a BWL-Crash-Kurs Bilanzen |
| 245 | 1 | 0 | |a Financial statements |b international accounting (IFRS) |c Carsten Berkau ; translated by Keabetswe Sylvia Berkau |
| 250 | |a 7th, revised edition | ||
| 264 | 1 | |a Tübingen |b UVK Verlag |c 2022 | |
| 300 | |a 400 Seiten |b Illustrationen |c 24 cm, 750 g | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 610 | 2 | 7 | |a Deutschland |t Handelsgesetzbuch |0 (DE-588)4125783-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Accounting Standards |0 (DE-588)4367663-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bilanz |0 (DE-588)4006566-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 653 | |a Conventions | ||
| 653 | |a Accounting for Retailers | ||
| 653 | |a Financial Statement Analysis | ||
| 653 | |a Non-current Assets | ||
| 653 | |a Business Combinations | ||
| 653 | |a Current Assets | ||
| 653 | |a Statement of Cash Flows | ||
| 653 | |a Equity | ||
| 653 | |a Statement of Profit | ||
| 653 | |a Statement of Loss | ||
| 653 | |a Other Comprehensive Income | ||
| 653 | |a Statement of Changes in Equity | ||
| 653 | |a Liabilities | ||
| 653 | |a Balance Shee | ||
| 653 | |a Balance Sheet | ||
| 655 | 7 | |0 (DE-588)4123623-3 |a Lehrbuch |2 gnd-content | |
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| 689 | 0 | 2 | |a International Accounting Standards |0 (DE-588)4367663-7 |D s |
| 689 | 0 | 3 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Berkau, Keabetswe Sylvia |0 (DE-588)1150813369 |4 trl | |
| 710 | 2 | |a UVK Verlagsgesellschaft mbH |0 (DE-588)106537268X |4 pbl | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe, PDF |z 978-3-7398-8221-5 |
| 780 | 0 | 0 | |i Vorangegangen ist |z 978-3-7398-3182-4 |
| 856 | 4 | 2 | |m B:DE-101 |q application/pdf |u https://d-nb.info/1264364571/04 |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033915438&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-033915438 | ||
Datensatz im Suchindex
| DE-BY-TUM_call_number | 0002/WIR 650 2022 A 4054(7) |
|---|---|
| DE-BY-TUM_katkey | 2699481 |
| DE-BY-TUM_media_number | 040009467565 |
| _version_ | 1816714870637199360 |
| adam_text | BERKAU:
FINANCIAL
STATEMENTS
7E
1-5
I
CONTENTS
I
CONTENTS
...................................................................................................
1-5
II
INTRODUCTION
..........................................................................................
1-13
1
CONVENTIONS
...........................................................................................
1-14
1.1
ACCOUNTING
PERIODS
.........................................................................................
1-14
1.2
ACCOUNTING
T
ECHNICAL
T
ERMS
.........................................................................
1-14
1.3
ACCOUNT
NAMES
...............................................................................................
1-14
1.4
ALPHABETIC
ORDER
.............................................................................................
1-14
1.5
BASICS
.................................................................................................................
1-14
1.6
BOOKKEEPING
ENTRIES
.......................................................................................
1-14
1.7
BOOKKEEPING
ENTRY
FORMAT
...........................................................................
1-14
1.8
CALCULATIONS
......................................................................................................
1-15
1.9
CASE
STUDIES
......................................................................................................
1-15
1.10
CASE
STUDY
TEXT
...............................................................................................
1-15
1.11
CASH
FLOW
SEPARATION
.....................................................................................
1-15
1.12
COMPANIES
........................................................................................................
1-15
1.13
COST-EXPENSE-CONGRUENCE
.............................................................................1-15
1.14
COUNTRY
.............................................................................................................
1-15
1.15
CURRENCY
UNIT
...................................................................................................1-15
1.16
DATA
FORMAT
IN
TABLES
....................................................................................1-16
1.17
DATA
SHEETS
.......................................................................................................
1-16
1.18
PREPAYMENTS
OF
INCOME
TAXES
......................................................................
1-16
1.19
HOW
IT
IS
DONE
................................................................................................1-16
1.20
INCOME
TAXES
...................................................................................................
1-16
1.21
FINANCIAL
STATEMENTS
FOR
TAXATION
.................................................................1-16
1.22
NAMES
...............................................................................................................
1-16
1.23
LANGUAGE
...........................................................................................................
1-16
1.24
LEARNING
OBJECTIVES
........................................................................................1-16
1.25
LEGAL
FORMS
OF
A
BUSINESS
..............................................................................
1-16
1.26
LENGTH
OF
A
MONTH/YEAR
................................................................................1-16
1.27
LEVEL
OF
PRECISION
............................................................................................
1-16
1.28
LINKS
..................................................................................................................
1-17
1.29
LITERATURE
..........................................................................................................
1-17
1.30
NON-EXISTING
ITEMS
..........................................................................................
1-17
1.31
ONLINE
MATERIALS
...............................................................................................
1-17
1.32
PAYMENT
TERMS
................................................................................................
1-17
1.33
PRESENTATION
OF
ACCOUNTS
...............................................................................1-17
1.34
PRO-RATED
DEPRECIATION/INTEREST
..................................................................
1-18
1.35
QUOTATION
OF
LAW
TEXTS/STANDARDS
..............................................................
1-18
1.36
SEQUENCE
OF
BOOKKEEPING
ENTRIES
.................................................................1-18
1.37
TAX
ON
CAPITAL
RETURNS
(DIVIDEND
TAX)
.......................................................
1-18
BERKAU:
FINANCIAL
STATEMENTS
7E
1-6
1.38
TRANSACTION
COSTS
............................................................................................
1-18
1.39
VALUE
ADDED
TAX,
GOODS
AND
SERVICE
TAX
..................................................1-18
1.40
VAT
REDUCTION
...............................................................................................
1-19
1.41
WORKING
DEFINITIONS
.......................................................................................
1-19
1.42
WORK-IN-PROCESS
ACCOUNT
..............................................................................1-19
1.43
WRITING
MANAGEMENT
TERMS
..........................................................................
1-19
1.44
WWW
...............................................................................................................
1-19
1.45
YOUTUBE
VIDEOS
...............................................................................................
1-19
1.46
10-20-30
RULE
....................................................................................................1-19
2
FINANCIAL
STATEMENTS
BASED
ON
HGB
.................................................
2-20
2.1
WHAT
IS
IN
THIS
CHAPTER?
.................................................................................
2-20
2.2
LEARNING
OBJECTIVES
........................................................................................
2-20
2.3
LEGAL
FORMS
FOR
COMPANIES
..........................................................................
2-20
2.4
OBLIGATION
OF
KEEPING
BOOKKEEPING
RECORDS
............................................2-21
2.5
ESTABLISHMENT
OF
A
COMPANY
........................................................................
2-22
2.6
INCOME
TAX
CALCULATION
.................................................................................
2-23
2.7
VALUE
ADDED
TAX
VAT
......................................................................................
2-23
2.8
C/S
KIELING
TAXI
GMBH
-
20X1
........................................................
2-24
2.9
C/S
KIELING
TAXI
GMBH-20X2
...........................................................
2-30
2.10
SUMMARY
...........................................................................................................
2-39
2.11
WORKING
DEFINITIONS
.......................................................................................
2-39
2.12
QUESTION
BANK
.................................................................................................
2-40
2.13
SOLUTIONS:
..........................................................................................................
2-41
3
FINANCIAL
STATEMENTS
BASED
ON
IFRSS
................................................
3-42
3.1
WHAT
IS
IN
THE
CHAPTER?
..................................................................................
3-42
3.2
LEARNING
OBJECTIVES
........................................................................................
3-42
3.3
IFRSS....
............................................................................................................
3-42
3.4
HOW
TO
ACCESS
IFRSS
.....................................................................................
3-42
3.5
C/S
KENILWORTH
MTS
LTD.
-
20X1
....................................................
3-44
3.6
C/S
KENILWORTH
MTS
LTD.
-
20X2
....................................................
3-56
3.7
SUMMARY
...........................................................................................................
3-65
3.8
WORKING
DEFINITIONS
.......................................................................................
3-65
3.9
QUESTION
BANK
................................................................................................
3-66
3.10
SOLUTIONS
...........................................................................................................
3-67
4
ACCOUNTING
FOR
RETAILERS......................................................................
4-68
4.1
WHAT
IS
IN
THE
CHAPTER?
..................................................................................
4-68
4.2
LEARNING
OBJECTIVES
........................................................................................
4-68
4.3
DEALERSHIPS
.......................................................................................................
4-68
4.4
GROSS
PROFIT
CALCULATION
.................................................................................
4-69
4.5
C/S
DEMANN
GMBH
.................................................................................
4-69
4.6
TRIAL
BALANCE
....................................................................................................
4-70
4.7
TRADING
ACCOUNT
.............................................................................................
4-71
BERKAU:
FINANCIAL
STATEMENTS
7E
1-7
4.8
C/S
RYNEVELD
LTD
....................................................................................
4-71
4.9
C/S
TELUK
SDN.
BHD
....................................................................................
4-86
4.10
WORKSHEET
FOR
T/B
CALCULATIONS
...................................................................
4-87
4.11
SUMMARY
...........................................................................................................
4-88
4.12
WORKING
DEFINITIONS
.......................................................................................
4-88
4.13
QUESTION
BANK
.................................................................................................
4-89
4.14
SOLUTIONS
...........................................................................................................
4-90
5
BASICS
OF
FINANCIAL
STATEMENT
ANALYSIS
.............................................
5-91
5.1
WHAT
IS
IN
THE
CHAPTER?
..................................................................................
5-91
5.2
LEARNING
OBJECTIVES
........................................................................................
5-91
5.3
COMPANY
APPRAISAL
.........................................................................................
5-91
5.4
SITUATIONAL
AWARENESS
ABOUT
A
COMPANY
.....................................................
5-92
5.5
C/S
ROSENDAHL
LTD
.................................................................................
5-93
5.6
STEPS
OF
F/S
ANALYSIS
......................................................................................
5-94
5.7
DEFINING
INFORMATION
REQUIREMENTS
............................................................
5-94
5.8
FORMAL
CHECKING
.............................................................................................
5-94
5.9
HORIZONTAL
ANALYSIS
.........................................................................................5-95
5.10
VERTICAL
ANALYSIS
..............................................................................................5-96
5.11
BASICS
OF
RATIO
ANALYSIS
..................................................................................
5-96
5.12
C/S
CAPELIFT
(PTY)
LTD
..............................................................................
5-98
5.13
PERFORMANCE
RATIOS
-
CAPELIFT
(PTY)
LTD
...............................................
5-99
5.14
LIQUIDITY
RATIOS
-
CAPELIFT
(PTY)
LTD
....................................................
5-105
5.15
CAPITAL
STRUCTURE
RATIOS
-
CAPELIFT
(PTY)
LTD
......................................
5-106
5.16
MARKET
VALUE
RATIOS
-
CAPELIFT
(PTY)
LTD
............................................
5-109
5.17
SUMMARY
.........................................................................................................
5-110
5.18
WORKING
DEFINITIONS
.....................................................................................
5-110
5.19
QUESTION
BANK
...............................................................................................
5-110
5.20
SOLUTIONS
.........................................................................................................
5-111
6
FORMAL
FINANCIAL
STATEMENT
REQUIREMENTS
.....................................
6-112
6.1
WHAT
IS
IN
THE
CHAPTER?
...............................................................................
6-112
6.2
LEARNING
OBJECTIVES
.....................................................................................
6-112
6.3
IFRSS
CONSISTENCY
.........................................................................................
6-112
6.4
QUALITATIVE
CHARACTERISTICS
OF
FINANCIAL
INFORMATION
................................
6-113
6.5
C/S
BATHURST
LTD
...................................................................................
6-115
6.6
STATEMENT
OF
FINANCIAL
POSITION
-
BATHURST
LTD
................................
6-122
6.7
STATEMENT
OF
PROFIT
OR
LOSS
-
BATHURST
LTD
.......................................
6-124
6.8
STATEMENT
OF
CHANGES
IN
EQUITY
-
BATHURST
LTD
................................
6-126
6.9
STATEMENT
OF
CASH
FLOWS
-
BATHURST
LTD
...........................................
6-126
6.10
NOTES
-
BATHURST
LTD
............................................................................
6-127
6.11
SUMMARY
.........................................................................................................
6-132
6.12
WORKING
DEFINITIONS
....................................................................................
6-132
6.13
QUESTION
BANK
..............................................................................................
6-132
6.14
SOLUTIONS
........................................................................................................
6-133
BERKAU:
FINANCIAL
STATEMENTS
7E
1-8
7
NON-CURRENT
ASSETS
ON
THE
BALANCE
SHEET
.......................................
7-134
7.1
WHAT
IS
IN
THE
CHAPTER?
................................................................................
7-134
7.2
LEARNING
OBJECTIVES
......................................................................................
7-134
7.3
INITIAL
RECOGNITION
.........................................................................................
7-134
7.4
C/S
GETEN
(PTY)
LTD
.................................................................................
7-135
7.5
QUALIFYING
ASSETS
...........................................................................................
7-136
7.6
C/S
LANGDAM
BHD
..................................................................................
7-137
7.7
SUBSEQUENT
VALUATION
...................................................................................
7-138
7.8
C/S
GELLENDORFF
LLC
.......................................................................
7-139
7.9
IMPAIRMENT
LOSS
...........................................................................................
7-140
7.10
IMPAIRMENT
LOSS
-
GELLENDORFF
LLC
.............................................
7-140
7.11
REVALUATIONS
...................................................................................................
7-148
7.12
C/S
TINNEN
K.K
.......................................................................................
7-148
7.13
C/S
STEENBERG
LTD.
-
CASE
(I)
.............................................................
7-157
7.14
C/S
STEENBERG
LTD.
-
CASE
................................................................
7-159
7.15
DISPOSAL
OF
ASSETS
.........................................................................................7-161
7.16
C/S
YSTERFONTEIN
LTD
.................................................................
7-161
7.17
INVESTMENT
PROPERTY
AND
ASSETS
HELD
FOR
SALE
.........................................
7-164
7.18
C/S
MERSEBURG
LTD
...............................................................................
7-164
7.19
ASSETS
HELD
FOR
SALE
......................................................................................
7-166
7.20
C/S
OVERBERG
(PTY)
LTD
........................................................................
7-166
7.21
INTANGIBLE
ASSETS
...........................................................................................
7-168
7.22
C/S
DENTIST
PAARDEBERG
.....................................................................
7-168
7.23
DESIGN
AND
RESEARCH
COSTS
..........................................................................
7-169
7.24
C/S
WESPOORT
LTD
..................................................................................
7-169
7.25
LEASES
..............................................................................................................
7-170
7.26
C/S
KRIGE
(PTY)
LTD
..................................................................................7-171
7.27
C/S
MERVE
(PTY)
LTD.
-
LESSEE
................................................................
7-175
7.28
C/S
MERVE
(PTY)
LTD.
-
LESSOR
...............................................................
7-179
7.29
C/S
VLAEBURG
LTD.
-
LESSEE
..................................................................
7-180
7.30
C/S
VLAEBURG
LTD.
-
LESSOR
.................................................................
7-184
7.31
SHORT-TERM
LEASES
...............................................
7-186
7.32
C/S
JONKERS
GMBH
...............................................................................
7-186
7.33
FINANCIAL
INSTRUMENTS
...................................................................................
7-187
7.34
C/S
HAWKINS
LTD.
/
STEYN
GMBH
-
CROSS-BORDER
INVESTMENTS
7-188
7.35
C/S
HAVENGA
LTD.
-
BONDS
...................................................................
7-191
7.36
C/S
NATBERGEN
(PTY)
LTD.
-
BONDS
HELD
TO
MATURITY
......................
7-192
7.37
C/S
DORRING-TON
LTD.
/
ROTTMAN
LTD.
-
PREF.
SHARES
...........
7-194
7.38
DERIVATIVES
.....................................................................................................
7-196
7.39
MOLLENBERG
LTD.
-
CALL
OPTION
.........................................................
7-197
7.40
SUMMARY
.........................................................................................................
7-199
7.41
WORKING
DEFINITIONS
....................................................................................
7-199
7.42
QUESTIONS
BANK
.............................................................................................
7-200
7.43
SOLUTIONS
.........................................................................................................7-201
BERKAU:
FINANCIAL
STATEMENTS
7E
1-9
8
BUSINESS
COMBINATIONS
.....................................................................
8-202
8.1
WHAT
IS
IN
THE
CHAPTER?
...............................................................................
8-202
8.2
LEARNING
OBJECTIVES
.....................................................................................
8-202
8.3
GROUP
ACCOUNTING
.......................................................................................
8-202
8.4
SEPARATE
FINANCIAL
STATEMENTS
IAS
27
........................................................
8-205
8.5
C/S
BRENO
LTD
..........................................................................................
8-206
8.6
CONSOLIDATED
FINANCIAL
STATEMENTS
.............................................................
8-211
8.7
C/S
GAMKA/SWARTBERG
GROUP
-
INITIAL
CONSOLIDATION
..............
8-211
8.8
C/S
GAMKA/SWARTBERG
GROUP
-
SUBSEQUENT
CONSOLIDATIONS
.
8-218
8.9
C/S
PORTERSVILLE/HENDERSON
GROUP
.....................................
8-227
8.10
INTRA-GROUP
PROFIT
CONSOLIDATION
..............................................................
8-232
8.11
CS
PATTEN/SPYKER
..............................................................................
8-233
8.12
JOINT
VENTURE
ACCOUNTING
...........................................................................
8-240
8.13
C/S
QUICKARMS-RESPONSE-FIRE
JOINT
OPERATIONS
.....................
8-241
8.14
C/S
CLOSEWATCH
-
JOINT
VENTURE
.......................................................
8-245
8.15
SUMMARY
........................................................................................................
8-250
8.16
WORKING
DEFINITIONS
....................................................................................
8-250
8.17
QUESTION
BANK
..............................................................................................
8-250
8.18
SOLUTIONS
........................................................................................................
8-251
9
CURRENT
ASSETS
ON
THE
BALANCE
SHEET
...............................................
9-252
9.1
WHAT
IS
IN
THE
CHAPTER?
...............................................................................
9-252
9.2
LEARNING
OBJECTIVES
.....................................................................................
9-252
9.3
CURRENT
AND
NON-CURRENT
ASSETS
................................................................
9-252
9.4
INVENTORIES
.....................................................................................................
9-253
9.5
C/S
GREENACRES
LTD
............................................................................
9-254
9.6
PERPETUAL
INVENTORY
SYSTEM
........................................................................
9-255
9.7
C/S
GREENACRES
LTD.
-
PERPETUAL
INVENTORY
SYSTEM
......................
9-256
9.8
DIFFERENT
INVENTORY
VALUATION
....................................................................
9-259
9.9
PURCHASE
PRICE
CHANGE
.................................................................................
9-259
9.10
C/S
ROSEFIELD
LTD
.................................................................................
9-259
9.11
LOSS
ON
VALUATION
.........................................................................................
9-264
9.12
C/S
HEISTEL
(PTY)
LTD
..............................................................................
9-264
9.13
MANUFACTURING
ACCOUNTING
..........................................................................
9-265
9.14
OVERHEAD
APPLICATION
..................................................................................
9-266
9.15
C/S
RIEBEECK-KASTEEL
(PTY)
LTD
.....................................................
9-267
9.16
C/S
RIEBEECK-KASTEEL
(PTY)
LTD.
-
IAS
2.13
((3)
..........................
9-270
9.17
MANUFACTURING
SUMMARY
ACCOUNT
.............................................................
9-273
9.18
C/S
RIEBEECK-KASTEEL
(PTY)
LTD.
-
CASE
(Y)
..................................
9-273
9.19
RECEIVABLES
....................................................................................................
9-274
9.20
C/S
CHELMSFORD
..................................................................................
9-274
9.21
SECURITIES
........................................................................................................
9-277
9.22
C/S
NOKOX
(PTY)
LTD
...............................................................................
9-277
9.23
C/S
TRAGER
GMBH
................................................................................
9-279
BERKAU:
FINANCIAL
STATEMENTS
7E
1-10
9.24
C/S
GRENVILLE
AG
..............................................................................
9-280
9.25
C/S
NOKOX
(PTY)
LTD.
-
CONTINUED
.......................................................9-281
9.26
PREPAID
EXPENSES
........................................................................................
9-283
9.27
CASH
AND
ITS
EQUIVALENTS
............................................................................
9-284
9.28
C/S
BAKENSKOP
PLC
...........................................................................
9-284
9.29
SUMMARY
.......................................................................................................
9-285
9.30
WORKING
DEFINITIONS
...................................................................................
9-285
9.31
QUESTION
BANK
.............................................................................................
9-286
9.32
SOLUTIONS
........................................................................................................
9-287
10
STATEMENT
OF
CASH
FLOWS
................................................................
10-288
10.1
WHAT
IS
IN
THE
CHAPTER?
............................................................................
10-288
10.2
LEARNING
OBJECTIVES
..................................................................................
10-288
10.3
CASH
FLOW
STATEMENT
OBLIGATION
............................................................
10-288
10.4
C/S
EIMKE
LTD
........................................................................................
10-290
10.5
DIRECT
METHOD
...........................................................................................
10-294
10.6
C/S
EIMKE
LTD.
-
DIRECT
METHOD
.......................................................
10-294
10.7
RECONCILIATION
OF
PROFITS
WITH
OPERATING
CASH
FLOWS
..........................
10-295
10.8
WHY
STEP
(1)?
.............................................................................................
10-296
10.9
WHY
STEP
(2)?
.............................................................................................
10-296
10.10
WHY
STEP
(3)?
.............................................................................................
10-297
10.11
WHY
STEP
(4)?
.............................................................................................
10-297
10.12
WHY
STEP
(5)?
.............................................................................................
10-297
10.13
WHY
STEP
.....................................................................................................
10-297
10.14
WHY
STEP
...................................................................................................
10-298
10.15
WHY
STEP
...................................................................................................
10-299
10.16
WHY
STEP
(9)?
.............................................................................................
10-300
10.17
WHY
STEP
(10)?
...........................................................................................
10-300
10.18
C/S
EIMKE
LTD.
-
RECONCILIATION
METHOD
..........................................
10-300
10.19
DERIVATIVE
METHOD
....................................................................................
10-303
10.20
SUMMARY
.....................................................................................................
10-304
10.21
WORKING
DEFINITIONS
.................................................................................
10-304
10.22
QUESTION
BANK
...........................................................................................
10-304
10.23
SOLUTIONS
....................................................................................................
10-305
11
EQUITY
ON
THE
BALANCE
SHEET
..........................................................
11-306
11.1
WHAT
IS
IN
THE
CHAPTER?
............................................................................
11-306
11.2
LEARNINGS
OBJECTIVES
...............................................................................
11
-306
11.3
EQUITY
.........................................................................................................
11-306
11.4
ISSUED
CAPITAL
.............................................................................................
11-306
11.5
C/S
YARRA
LTD.
-
20X0
.......................................................................
11
-307
11.6
RESERVES
......................................................................................................
11-308
11.7
C/S
YARRA
LTD.
-
20X0
-
CONTINUED
...................................................
11-308
11.8
C/S
YARRA
LTD.
-
20X1
........................................................................
11-309
11.9
C/S
YARRA
LTD.
-
20X2
.......................................................................
11
-314
BERKAU:
FINANCIAL
STATEMENTS
7E
1-11
11.10
RETAINED
EARNINGS
.....................................................................................
11-315
11.11
SUMMARY
.....................................................................................................
11-318
11.12
WORKING
DEFINITIONS
................................................................................
11-318
11.13
QUESTION
BANK
..........................................................................................
11-319
11.14
SOLUTIONS
....................................................................................................
11
-320
12
STATEMENT
OF
PROFIT
OR
LOSS
AND
OTHER
COMPREHENSIVE
INCOME.
12-321
12.1
WHAT
IS
IN
THE
CHAPTER?
...........................................................................
12-321
12.2
LEARNING
OBJECTIVES
.................................................................................
12-321
12.3
STATEMENT
OF
PROFIT
OR
LOSS
AND
OTHER
COMPREHENSIVE
INCOME
......
12-321
12.4
C/S
ABINGTON
LTD.
-
NATURE
OF
EXPENSE
METHOD
.......................
12-323
12.5
C/S
SUDHUIZEN
PLC
-
NATURE
OF
EXPENSE
METHOD
.....................12-327
12.6
C/S
ABINGTON
LTD.
-
COST
OF
SALES
FORMAT
...................................
12-333
12.7
C/S
SUDHUIZEN
PLC
-
COST
OF
SALES
FORMAT
................................
12-337
12.8
SUMMARY
....................................................................................................
12-342
12.9
WORKING
DEFINITIONS
................................................................................
12-342
12.10
QUESTION
BANK
..........................................................................................
12-343
12.11
SOLUTIONS
....................................................................................................
12-344
13
STATEMENT
OF
CHANGES
IN
EQUITY
...................................................
13-345
13.1
WHAT
IS
IN
THE
CHAPTER?
...........................................................................
13-345
13.2
LEARNING
OBJECTIVES
.................................................................................13-345
13.3
IFRS
REGULATIONS
......................................................................................
13-345
13.4
C/S
BELMONT
LTD
................................................................................
13-346
13.5
C/S
BELMONT
LTD.
-
SHARE
ISSUE/TREASURY
SHARES
.........................
13-348
13.6
C/S
BELMONT
LTD.
-
PROFIT
OR
LOSS
..................................................
13-349
13.7
C/S
BELMONT
LTD.
-
OTHER
COMPREHENSIVE
INCOME
.....................
13-350
13.8
C/S
BELMONT
LTD.
-
REVALUATIONS
....................................................
13-351
13.9
C/S
BELMONT
LTD.
-
APPROPRIATION
OF
PROFITS
................................
13-352
13.10
SUMMARY
....................................................................................................
13-354
13.11
WORKING
DEFINITION
..................................................................................
13-354
13.12
QUESTION
BANK
..........................................................................................
13-354
13.13
SOLUTIONS
....................................................................................................
13-355
14
LIABILITIES
ON
THE
BALANCE
SHEET
....................................................
14-356
14.1
WHAT
IS
IN
THE
CHAPTER?
...........................................................................
14-356
14.2
LEARNING
OBJECTIVES
.................................................................................
14-356
14.3
LIABILITIES
....................................................................................................
14-356
14.4
CERTAIN
LIABILITIES
......................................................................................14-357
14.5
C/S
WARWICK
LTD.
-
BUYING
GOODS
ON
CREDIT
................................
14-359
14.6
C/S
BATHURST
LTD.
-
BANK
LOAN
......................................................
14-360
14.7
C/S
MEUL
LTD.
-
AMORTISED
COSTS
......................................................
14-362
14.8
BONDS
ISSUE
...............................................................................................
14-366
14.9
C/S
BRIZA
LTD.
-
BONDS
........................................................................
14-368
14.10
C/S
MEMEL
PLC
-
ANNUITY
AND
EXTRA
REPAYMENTS
.........................
14-370
BERKAU:
FINANCIAL
STATEMENTS
7E
1-12
14.11
PROVISIONS
....................................................................................................14-37
4
14.12
C/S
SEENA
LTD.
-
MEASUREMENT
OF
PROVISIONS
.................................
14-374
14.13
C/S
HADRA
(PTY)
LTD.
-
PROVISION
FOR
PENSION
FUNDS
.....................
14-376
14.14
C/S
DUMMOND
(PTY)
LTD.
-
PROVISION
OF
REWORK
............................
14-377
14.15
C/S
SALMAN
LTD.
-
PROVISIONS
DUE
TO
ONEROUS
CONTRACTS
................
14-383
14.16
SUMMARY
......................................................................................................
14-384
14.17
WORKING
DEFINITIONS
..................................................................................
14-384
14.18
QUESTION
BANK
............................................................................................
14-385
14.19
SOLUTIONS
......................................................................................................
14-386
15
ABBREVIATIONS
...................................................................................
15-387
16
TABLE
OF
FIGURES
..............................................................................
16-394
17
LINKS
................................................................................................
17-398
18
LITERATURE
.........................................................................................
18-399
|
| adam_txt |
BERKAU:
FINANCIAL
STATEMENTS
7E
1-5
I
CONTENTS
I
CONTENTS
.
1-5
II
INTRODUCTION
.
1-13
1
CONVENTIONS
.
1-14
1.1
ACCOUNTING
PERIODS
.
1-14
1.2
ACCOUNTING
T
ECHNICAL
T
ERMS
.
1-14
1.3
ACCOUNT
NAMES
.
1-14
1.4
ALPHABETIC
ORDER
.
1-14
1.5
BASICS
.
1-14
1.6
BOOKKEEPING
ENTRIES
.
1-14
1.7
BOOKKEEPING
ENTRY
FORMAT
.
1-14
1.8
CALCULATIONS
.
1-15
1.9
CASE
STUDIES
.
1-15
1.10
CASE
STUDY
TEXT
.
1-15
1.11
CASH
FLOW
SEPARATION
.
1-15
1.12
COMPANIES
.
1-15
1.13
COST-EXPENSE-CONGRUENCE
.1-15
1.14
COUNTRY
.
1-15
1.15
CURRENCY
UNIT
.1-15
1.16
DATA
FORMAT
IN
TABLES
.1-16
1.17
DATA
SHEETS
.
1-16
1.18
PREPAYMENTS
OF
INCOME
TAXES
.
1-16
1.19
HOW
IT
IS
DONE
.1-16
1.20
INCOME
TAXES
.
1-16
1.21
FINANCIAL
STATEMENTS
FOR
TAXATION
.1-16
1.22
NAMES
.
1-16
1.23
LANGUAGE
.
1-16
1.24
LEARNING
OBJECTIVES
.1-16
1.25
LEGAL
FORMS
OF
A
BUSINESS
.
1-16
1.26
LENGTH
OF
A
MONTH/YEAR
.1-16
1.27
LEVEL
OF
PRECISION
.
1-16
1.28
LINKS
.
1-17
1.29
LITERATURE
.
1-17
1.30
NON-EXISTING
ITEMS
.
1-17
1.31
ONLINE
MATERIALS
.
1-17
1.32
PAYMENT
TERMS
.
1-17
1.33
PRESENTATION
OF
ACCOUNTS
.1-17
1.34
PRO-RATED
DEPRECIATION/INTEREST
.
1-18
1.35
QUOTATION
OF
LAW
TEXTS/STANDARDS
.
1-18
1.36
SEQUENCE
OF
BOOKKEEPING
ENTRIES
.1-18
1.37
TAX
ON
CAPITAL
RETURNS
(DIVIDEND
TAX)
.
1-18
BERKAU:
FINANCIAL
STATEMENTS
7E
1-6
1.38
TRANSACTION
COSTS
.
1-18
1.39
VALUE
ADDED
TAX,
GOODS
AND
SERVICE
TAX
.1-18
1.40
VAT
REDUCTION
.
1-19
1.41
WORKING
DEFINITIONS
.
1-19
1.42
WORK-IN-PROCESS
ACCOUNT
.1-19
1.43
WRITING
MANAGEMENT
TERMS
.
1-19
1.44
WWW
.
1-19
1.45
YOUTUBE
VIDEOS
.
1-19
1.46
10-20-30
RULE
.1-19
2
FINANCIAL
STATEMENTS
BASED
ON
HGB
.
2-20
2.1
WHAT
IS
IN
THIS
CHAPTER?
.
2-20
2.2
LEARNING
OBJECTIVES
.
2-20
2.3
LEGAL
FORMS
FOR
COMPANIES
.
2-20
2.4
OBLIGATION
OF
KEEPING
BOOKKEEPING
RECORDS
.2-21
2.5
ESTABLISHMENT
OF
A
COMPANY
.
2-22
2.6
INCOME
TAX
CALCULATION
.
2-23
2.7
VALUE
ADDED
TAX
VAT
.
2-23
2.8
C/S
KIELING
TAXI
GMBH
-
20X1
.
2-24
2.9
C/S
KIELING
TAXI
GMBH-20X2
.
2-30
2.10
SUMMARY
.
2-39
2.11
WORKING
DEFINITIONS
.
2-39
2.12
QUESTION
BANK
.
2-40
2.13
SOLUTIONS:
.
2-41
3
FINANCIAL
STATEMENTS
BASED
ON
IFRSS
.
3-42
3.1
WHAT
IS
IN
THE
CHAPTER?
.
3-42
3.2
LEARNING
OBJECTIVES
.
3-42
3.3
IFRSS.
.
3-42
3.4
HOW
TO
ACCESS
IFRSS
.
3-42
3.5
C/S
KENILWORTH
MTS
LTD.
-
20X1
.
3-44
3.6
C/S
KENILWORTH
MTS
LTD.
-
20X2
.
3-56
3.7
SUMMARY
.
3-65
3.8
WORKING
DEFINITIONS
.
3-65
3.9
QUESTION
BANK
.
3-66
3.10
SOLUTIONS
.
3-67
4
ACCOUNTING
FOR
RETAILERS.
4-68
4.1
WHAT
IS
IN
THE
CHAPTER?
.
4-68
4.2
LEARNING
OBJECTIVES
.
4-68
4.3
DEALERSHIPS
.
4-68
4.4
GROSS
PROFIT
CALCULATION
.
4-69
4.5
C/S
DEMANN
GMBH
.
4-69
4.6
TRIAL
BALANCE
.
4-70
4.7
TRADING
ACCOUNT
.
4-71
BERKAU:
FINANCIAL
STATEMENTS
7E
1-7
4.8
C/S
RYNEVELD
LTD
.
4-71
4.9
C/S
TELUK
SDN.
BHD
.
4-86
4.10
WORKSHEET
FOR
T/B
CALCULATIONS
.
4-87
4.11
SUMMARY
.
4-88
4.12
WORKING
DEFINITIONS
.
4-88
4.13
QUESTION
BANK
.
4-89
4.14
SOLUTIONS
.
4-90
5
BASICS
OF
FINANCIAL
STATEMENT
ANALYSIS
.
5-91
5.1
WHAT
IS
IN
THE
CHAPTER?
.
5-91
5.2
LEARNING
OBJECTIVES
.
5-91
5.3
COMPANY
APPRAISAL
.
5-91
5.4
SITUATIONAL
AWARENESS
ABOUT
A
COMPANY
.
5-92
5.5
C/S
ROSENDAHL
LTD
.
5-93
5.6
STEPS
OF
F/S
ANALYSIS
.
5-94
5.7
DEFINING
INFORMATION
REQUIREMENTS
.
5-94
5.8
FORMAL
CHECKING
.
5-94
5.9
HORIZONTAL
ANALYSIS
.5-95
5.10
VERTICAL
ANALYSIS
.5-96
5.11
BASICS
OF
RATIO
ANALYSIS
.
5-96
5.12
C/S
CAPELIFT
(PTY)
LTD
.
5-98
5.13
PERFORMANCE
RATIOS
-
CAPELIFT
(PTY)
LTD
.
5-99
5.14
LIQUIDITY
RATIOS
-
CAPELIFT
(PTY)
LTD
.
5-105
5.15
CAPITAL
STRUCTURE
RATIOS
-
CAPELIFT
(PTY)
LTD
.
5-106
5.16
MARKET
VALUE
RATIOS
-
CAPELIFT
(PTY)
LTD
.
5-109
5.17
SUMMARY
.
5-110
5.18
WORKING
DEFINITIONS
.
5-110
5.19
QUESTION
BANK
.
5-110
5.20
SOLUTIONS
.
5-111
6
FORMAL
FINANCIAL
STATEMENT
REQUIREMENTS
.
6-112
6.1
WHAT
IS
IN
THE
CHAPTER?
.
6-112
6.2
LEARNING
OBJECTIVES
.
6-112
6.3
IFRSS
CONSISTENCY
.
6-112
6.4
QUALITATIVE
CHARACTERISTICS
OF
FINANCIAL
INFORMATION
.
6-113
6.5
C/S
BATHURST
LTD
.
6-115
6.6
STATEMENT
OF
FINANCIAL
POSITION
-
BATHURST
LTD
.
6-122
6.7
STATEMENT
OF
PROFIT
OR
LOSS
-
BATHURST
LTD
.
6-124
6.8
STATEMENT
OF
CHANGES
IN
EQUITY
-
BATHURST
LTD
.
6-126
6.9
STATEMENT
OF
CASH
FLOWS
-
BATHURST
LTD
.
6-126
6.10
NOTES
-
BATHURST
LTD
.
6-127
6.11
SUMMARY
.
6-132
6.12
WORKING
DEFINITIONS
.
6-132
6.13
QUESTION
BANK
.
6-132
6.14
SOLUTIONS
.
6-133
BERKAU:
FINANCIAL
STATEMENTS
7E
1-8
7
NON-CURRENT
ASSETS
ON
THE
BALANCE
SHEET
.
7-134
7.1
WHAT
IS
IN
THE
CHAPTER?
.
7-134
7.2
LEARNING
OBJECTIVES
.
7-134
7.3
INITIAL
RECOGNITION
.
7-134
7.4
C/S
GETEN
(PTY)
LTD
.
7-135
7.5
QUALIFYING
ASSETS
.
7-136
7.6
C/S
LANGDAM
BHD
.
7-137
7.7
SUBSEQUENT
VALUATION
.
7-138
7.8
C/S
GELLENDORFF
LLC
.
7-139
7.9
IMPAIRMENT
LOSS
.
7-140
7.10
IMPAIRMENT
LOSS
-
GELLENDORFF
LLC
.
7-140
7.11
REVALUATIONS
.
7-148
7.12
C/S
TINNEN
K.K
.
7-148
7.13
C/S
STEENBERG
LTD.
-
CASE
(I)
.
7-157
7.14
C/S
STEENBERG
LTD.
-
CASE
.
7-159
7.15
DISPOSAL
OF
ASSETS
.7-161
7.16
C/S
YSTERFONTEIN
LTD
.
7-161
7.17
INVESTMENT
PROPERTY
AND
ASSETS
HELD
FOR
SALE
.
7-164
7.18
C/S
MERSEBURG
LTD
.
7-164
7.19
ASSETS
HELD
FOR
SALE
.
7-166
7.20
C/S
OVERBERG
(PTY)
LTD
.
7-166
7.21
INTANGIBLE
ASSETS
.
7-168
7.22
C/S
DENTIST
PAARDEBERG
.
7-168
7.23
DESIGN
AND
RESEARCH
COSTS
.
7-169
7.24
C/S
WESPOORT
LTD
.
7-169
7.25
LEASES
.
7-170
7.26
C/S
KRIGE
(PTY)
LTD
.7-171
7.27
C/S
MERVE
(PTY)
LTD.
-
LESSEE
.
7-175
7.28
C/S
MERVE
(PTY)
LTD.
-
LESSOR
.
7-179
7.29
C/S
VLAEBURG
LTD.
-
LESSEE
.
7-180
7.30
C/S
VLAEBURG
LTD.
-
LESSOR
.
7-184
7.31
SHORT-TERM
LEASES
.
7-186
7.32
C/S
JONKERS
GMBH
.
7-186
7.33
FINANCIAL
INSTRUMENTS
.
7-187
7.34
C/S
HAWKINS
LTD.
/
STEYN
GMBH
-
CROSS-BORDER
INVESTMENTS
7-188
7.35
C/S
HAVENGA
LTD.
-
BONDS
.
7-191
7.36
C/S
NATBERGEN
(PTY)
LTD.
-
BONDS
HELD
TO
MATURITY
.
7-192
7.37
C/S
DORRING-TON
LTD.
/
ROTTMAN
LTD.
-
PREF.
SHARES
.
7-194
7.38
DERIVATIVES
.
7-196
7.39
MOLLENBERG
LTD.
-
CALL
OPTION
.
7-197
7.40
SUMMARY
.
7-199
7.41
WORKING
DEFINITIONS
.
7-199
7.42
QUESTIONS
BANK
.
7-200
7.43
SOLUTIONS
.7-201
BERKAU:
FINANCIAL
STATEMENTS
7E
1-9
8
BUSINESS
COMBINATIONS
.
8-202
8.1
WHAT
IS
IN
THE
CHAPTER?
.
8-202
8.2
LEARNING
OBJECTIVES
.
8-202
8.3
GROUP
ACCOUNTING
.
8-202
8.4
SEPARATE
FINANCIAL
STATEMENTS
IAS
27
.
8-205
8.5
C/S
BRENO
LTD
.
8-206
8.6
CONSOLIDATED
FINANCIAL
STATEMENTS
.
8-211
8.7
C/S
GAMKA/SWARTBERG
GROUP
-
INITIAL
CONSOLIDATION
.
8-211
8.8
C/S
GAMKA/SWARTBERG
GROUP
-
SUBSEQUENT
CONSOLIDATIONS
.
8-218
8.9
C/S
PORTERSVILLE/HENDERSON
GROUP
.
8-227
8.10
INTRA-GROUP
PROFIT
CONSOLIDATION
.
8-232
8.11
CS
PATTEN/SPYKER
.
8-233
8.12
JOINT
VENTURE
ACCOUNTING
.
8-240
8.13
C/S
QUICKARMS-RESPONSE-FIRE
JOINT
OPERATIONS
.
8-241
8.14
C/S
CLOSEWATCH
-
JOINT
VENTURE
.
8-245
8.15
SUMMARY
.
8-250
8.16
WORKING
DEFINITIONS
.
8-250
8.17
QUESTION
BANK
.
8-250
8.18
SOLUTIONS
.
8-251
9
CURRENT
ASSETS
ON
THE
BALANCE
SHEET
.
9-252
9.1
WHAT
IS
IN
THE
CHAPTER?
.
9-252
9.2
LEARNING
OBJECTIVES
.
9-252
9.3
CURRENT
AND
NON-CURRENT
ASSETS
.
9-252
9.4
INVENTORIES
.
9-253
9.5
C/S
GREENACRES
LTD
.
9-254
9.6
PERPETUAL
INVENTORY
SYSTEM
.
9-255
9.7
C/S
GREENACRES
LTD.
-
PERPETUAL
INVENTORY
SYSTEM
.
9-256
9.8
DIFFERENT
INVENTORY
VALUATION
.
9-259
9.9
PURCHASE
PRICE
CHANGE
.
9-259
9.10
C/S
ROSEFIELD
LTD
.
9-259
9.11
LOSS
ON
VALUATION
.
9-264
9.12
C/S
HEISTEL
(PTY)
LTD
.
9-264
9.13
MANUFACTURING
ACCOUNTING
.
9-265
9.14
OVERHEAD
APPLICATION
.
9-266
9.15
C/S
RIEBEECK-KASTEEL
(PTY)
LTD
.
9-267
9.16
C/S
RIEBEECK-KASTEEL
(PTY)
LTD.
-
IAS
2.13
((3)
.
9-270
9.17
MANUFACTURING
SUMMARY
ACCOUNT
.
9-273
9.18
C/S
RIEBEECK-KASTEEL
(PTY)
LTD.
-
CASE
(Y)
.
9-273
9.19
RECEIVABLES
.
9-274
9.20
C/S
CHELMSFORD
.
9-274
9.21
SECURITIES
.
9-277
9.22
C/S
NOKOX
(PTY)
LTD
.
9-277
9.23
C/S
TRAGER
GMBH
.
9-279
BERKAU:
FINANCIAL
STATEMENTS
7E
1-10
9.24
C/S
GRENVILLE
AG
.
9-280
9.25
C/S
NOKOX
(PTY)
LTD.
-
CONTINUED
.9-281
9.26
PREPAID
EXPENSES
.
9-283
9.27
CASH
AND
ITS
EQUIVALENTS
.
9-284
9.28
C/S
BAKENSKOP
PLC
.
9-284
9.29
SUMMARY
.
9-285
9.30
WORKING
DEFINITIONS
.
9-285
9.31
QUESTION
BANK
.
9-286
9.32
SOLUTIONS
.
9-287
10
STATEMENT
OF
CASH
FLOWS
.
10-288
10.1
WHAT
IS
IN
THE
CHAPTER?
.
10-288
10.2
LEARNING
OBJECTIVES
.
10-288
10.3
CASH
FLOW
STATEMENT
OBLIGATION
.
10-288
10.4
C/S
EIMKE
LTD
.
10-290
10.5
DIRECT
METHOD
.
10-294
10.6
C/S
EIMKE
LTD.
-
DIRECT
METHOD
.
10-294
10.7
RECONCILIATION
OF
PROFITS
WITH
OPERATING
CASH
FLOWS
.
10-295
10.8
WHY
STEP
(1)?
.
10-296
10.9
WHY
STEP
(2)?
.
10-296
10.10
WHY
STEP
(3)?
.
10-297
10.11
WHY
STEP
(4)?
.
10-297
10.12
WHY
STEP
(5)?
.
10-297
10.13
WHY
STEP
.
10-297
10.14
WHY
STEP
.
10-298
10.15
WHY
STEP
.
10-299
10.16
WHY
STEP
(9)?
.
10-300
10.17
WHY
STEP
(10)?
.
10-300
10.18
C/S
EIMKE
LTD.
-
RECONCILIATION
METHOD
.
10-300
10.19
DERIVATIVE
METHOD
.
10-303
10.20
SUMMARY
.
10-304
10.21
WORKING
DEFINITIONS
.
10-304
10.22
QUESTION
BANK
.
10-304
10.23
SOLUTIONS
.
10-305
11
EQUITY
ON
THE
BALANCE
SHEET
.
11-306
11.1
WHAT
IS
IN
THE
CHAPTER?
.
11-306
11.2
LEARNINGS
OBJECTIVES
.
11
-306
11.3
EQUITY
.
11-306
11.4
ISSUED
CAPITAL
.
11-306
11.5
C/S
YARRA
LTD.
-
20X0
.
11
-307
11.6
RESERVES
.
11-308
11.7
C/S
YARRA
LTD.
-
20X0
-
CONTINUED
.
11-308
11.8
C/S
YARRA
LTD.
-
20X1
.
11-309
11.9
C/S
YARRA
LTD.
-
20X2
.
11
-314
BERKAU:
FINANCIAL
STATEMENTS
7E
1-11
11.10
RETAINED
EARNINGS
.
11-315
11.11
SUMMARY
.
11-318
11.12
WORKING
DEFINITIONS
.
11-318
11.13
QUESTION
BANK
.
11-319
11.14
SOLUTIONS
.
11
-320
12
STATEMENT
OF
PROFIT
OR
LOSS
AND
OTHER
COMPREHENSIVE
INCOME.
12-321
12.1
WHAT
IS
IN
THE
CHAPTER?
.
12-321
12.2
LEARNING
OBJECTIVES
.
12-321
12.3
STATEMENT
OF
PROFIT
OR
LOSS
AND
OTHER
COMPREHENSIVE
INCOME
.
12-321
12.4
C/S
ABINGTON
LTD.
-
NATURE
OF
EXPENSE
METHOD
.
12-323
12.5
C/S
SUDHUIZEN
PLC
-
NATURE
OF
EXPENSE
METHOD
.12-327
12.6
C/S
ABINGTON
LTD.
-
COST
OF
SALES
FORMAT
.
12-333
12.7
C/S
SUDHUIZEN
PLC
-
COST
OF
SALES
FORMAT
.
12-337
12.8
SUMMARY
.
12-342
12.9
WORKING
DEFINITIONS
.
12-342
12.10
QUESTION
BANK
.
12-343
12.11
SOLUTIONS
.
12-344
13
STATEMENT
OF
CHANGES
IN
EQUITY
.
13-345
13.1
WHAT
IS
IN
THE
CHAPTER?
.
13-345
13.2
LEARNING
OBJECTIVES
.13-345
13.3
IFRS
REGULATIONS
.
13-345
13.4
C/S
BELMONT
LTD
.
13-346
13.5
C/S
BELMONT
LTD.
-
SHARE
ISSUE/TREASURY
SHARES
.
13-348
13.6
C/S
BELMONT
LTD.
-
PROFIT
OR
LOSS
.
13-349
13.7
C/S
BELMONT
LTD.
-
OTHER
COMPREHENSIVE
INCOME
.
13-350
13.8
C/S
BELMONT
LTD.
-
REVALUATIONS
.
13-351
13.9
C/S
BELMONT
LTD.
-
APPROPRIATION
OF
PROFITS
.
13-352
13.10
SUMMARY
.
13-354
13.11
WORKING
DEFINITION
.
13-354
13.12
QUESTION
BANK
.
13-354
13.13
SOLUTIONS
.
13-355
14
LIABILITIES
ON
THE
BALANCE
SHEET
.
14-356
14.1
WHAT
IS
IN
THE
CHAPTER?
.
14-356
14.2
LEARNING
OBJECTIVES
.
14-356
14.3
LIABILITIES
.
14-356
14.4
CERTAIN
LIABILITIES
.14-357
14.5
C/S
WARWICK
LTD.
-
BUYING
GOODS
ON
CREDIT
.
14-359
14.6
C/S
BATHURST
LTD.
-
BANK
LOAN
.
14-360
14.7
C/S
MEUL
LTD.
-
AMORTISED
COSTS
.
14-362
14.8
BONDS
ISSUE
.
14-366
14.9
C/S
BRIZA
LTD.
-
BONDS
.
14-368
14.10
C/S
MEMEL
PLC
-
ANNUITY
AND
EXTRA
REPAYMENTS
.
14-370
BERKAU:
FINANCIAL
STATEMENTS
7E
1-12
14.11
PROVISIONS
.14-37
4
14.12
C/S
SEENA
LTD.
-
MEASUREMENT
OF
PROVISIONS
.
14-374
14.13
C/S
HADRA
(PTY)
LTD.
-
PROVISION
FOR
PENSION
FUNDS
.
14-376
14.14
C/S
DUMMOND
(PTY)
LTD.
-
PROVISION
OF
REWORK
.
14-377
14.15
C/S
SALMAN
LTD.
-
PROVISIONS
DUE
TO
ONEROUS
CONTRACTS
.
14-383
14.16
SUMMARY
.
14-384
14.17
WORKING
DEFINITIONS
.
14-384
14.18
QUESTION
BANK
.
14-385
14.19
SOLUTIONS
.
14-386
15
ABBREVIATIONS
.
15-387
16
TABLE
OF
FIGURES
.
16-394
17
LINKS
.
17-398
18
LITERATURE
.
18-399 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Berkau, Carsten |
| author2 | Berkau, Keabetswe Sylvia |
| author2_role | trl |
| author2_variant | k s b ks ksb |
| author_GND | (DE-588)114115141 (DE-588)1150813369 |
| author_facet | Berkau, Carsten Berkau, Keabetswe Sylvia |
| author_role | aut |
| author_sort | Berkau, Carsten |
| author_variant | c b cb |
| building | Verbundindex |
| bvnumber | BV048538893 |
| classification_rvk | QP 820 |
| classification_tum | WIR 650 WIR 538 |
| ctrlnum | (OCoLC)1340414559 (DE-599)DNB1264364571 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 7th, revised edition |
| format | Book |
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| genre | (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Lehrbuch |
| id | DE-604.BV048538893 |
| illustrated | Illustrated |
| index_date | 2024-07-03T20:54:46Z |
| indexdate | 2024-11-25T18:02:39Z |
| institution | BVB |
| institution_GND | (DE-588)106537268X |
| isbn | 9783739832210 |
| language | English German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033915438 |
| oclc_num | 1340414559 |
| open_access_boolean | |
| owner | DE-634 DE-92 DE-91 DE-BY-TUM DE-1050 DE-11 DE-898 DE-BY-UBR DE-1047 |
| owner_facet | DE-634 DE-92 DE-91 DE-BY-TUM DE-1050 DE-11 DE-898 DE-BY-UBR DE-1047 |
| physical | 400 Seiten Illustrationen 24 cm, 750 g |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | UVK Verlag |
| record_format | marc |
| spellingShingle | Berkau, Carsten Financial statements international accounting (IFRS) Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd International Accounting Standards (DE-588)4367663-7 gnd Bilanz (DE-588)4006566-2 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4125783-2 (DE-588)4367663-7 (DE-588)4006566-2 (DE-588)4699643-6 (DE-588)4123623-3 |
| title | Financial statements international accounting (IFRS) |
| title_alt | BWL-Crash-Kurs Bilanzen |
| title_auth | Financial statements international accounting (IFRS) |
| title_exact_search | Financial statements international accounting (IFRS) |
| title_exact_search_txtP | Financial statements international accounting (IFRS) |
| title_full | Financial statements international accounting (IFRS) Carsten Berkau ; translated by Keabetswe Sylvia Berkau |
| title_fullStr | Financial statements international accounting (IFRS) Carsten Berkau ; translated by Keabetswe Sylvia Berkau |
| title_full_unstemmed | Financial statements international accounting (IFRS) Carsten Berkau ; translated by Keabetswe Sylvia Berkau |
| title_short | Financial statements |
| title_sort | financial statements international accounting ifrs |
| title_sub | international accounting (IFRS) |
| topic | Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd International Accounting Standards (DE-588)4367663-7 gnd Bilanz (DE-588)4006566-2 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Deutschland Handelsgesetzbuch International Accounting Standards Bilanz International Financial Reporting Standards Lehrbuch |
| url | https://d-nb.info/1264364571/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033915438&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT berkaucarsten bwlcrashkursbilanzen AT berkaukeabetswesylvia bwlcrashkursbilanzen AT uvkverlagsgesellschaftmbh bwlcrashkursbilanzen AT berkaucarsten financialstatementsinternationalaccountingifrs AT berkaukeabetswesylvia financialstatementsinternationalaccountingifrs AT uvkverlagsgesellschaftmbh financialstatementsinternationalaccountingifrs |