Bilanzanalyse

Compact presentation of balance sheet analysis – including online training

With this textbook and exercise book, you will independently develop the techniques and methods of balance sheet analysis. Through numerous control questions and practice tasks with solutions, you will deepen your knowledge, train practical application, and monitor your learning progress.

The focus of the book is on the financial and performance indicators for analyzing annual financial statements. For individual annual financial statements based on the HGB, the emphasis is primarily on "classics" such as profitability, operating and extraordinary results, equity ratios, debt ratios, and cash flows.

In the section on capital market-oriented consolidated financial statements, you will learn internationally recognized approaches such as pro forma indicators (EBIT, EBITDA), Cash Flow Return on Investment (CFRoI), Return on Capital Employed (RoCE), and Economic Value Added (EVA). The insights provided by the cash flow statement and segment reporting are also explained in detail.

Including online training

For the 15th edition, the book has been completely revised. It is supplemented by online training with around 100 tasks. With the help of fill-in-the-blank exercises, matching tasks, multiple-choice questions, and much more, you can continuously test your knowledge of balance sheet analysis and be optimally prepared for your exam.

Table of contents:
1. Part: General fundamentals, methods, instruments, and techniques for analyzing annual financial statements
2. Part: Traditional ratio analysis of individual annual financial statements
3. Part: Capital market-oriented analysis of consolidated financial statements
4. Part: Statistical methods for early detection of insolvencies: Discriminant analysis
Appendix: Exercises and control questions, solutions to exercises and control questions, key figures.