Bilanzen

In the textbook "Bilanzen," the established author team of Baetge/Kirsch/Thiele presents the complex field of external accounting comprehensively. Numerous illustrations and practical examples clarify and illustrate the accounting in individual financial statements according to HGB and IFRS. The standard work has been updated and revised in its 16th edition compared to the previous edition. The proven concept has been maintained, explaining the regulations of the German Commercial Code in each chapter first, followed by the corresponding IFRS regulations. The content has been adapted to current developments in national and international standard-setting. This edition takes into account the new regulations regarding the enforcement procedure through the Financial Market Integrity Strengthening Act (FISG) and the remuneration report through the law implementing the second Shareholder Rights Directive (ARUG II). The chapter on the management report now also includes explanations of the current draft of a Union directive on sustainability reporting (the so-called "Corporate Sustainability Reporting Directive"). New examples on selected accounting issues have been added throughout the work. "Bilanzen" is aimed equally at students as a textbook and at all those working in corporate and consulting practice who deal with this topic and need a proven and reliable reference work. The book supports business studies with a focus on accounting, serves as a reference for theory and practice, is a guide for preparing annual financial statements, and assists in preparing for professional exams for tax advisors or auditors. The textbook is complemented by the exercise book "Bilanzen," also published by IDW Verlag, which is content-wise and structurally aligned with this work.