Buchführung und Bilanzierung nach IFRS und HGB

Capital market-oriented companies primarily use their publicity for capital market communication purposes. For this reason, capital market-oriented companies in Germany and Europe are required to prepare their financial statements according to international accounting standards, the IFRS. This trend towards international accounting is increasingly continuing worldwide. Nevertheless, German capital market-oriented companies must still prepare their individual financial statements according to the commercial law principles of proper accounting (GoB), as specific legal consequences, particularly regarding distribution and tax assessment, are tied to these statements.

Based on this duality, this book explores the differences in accounting according to HGB/GoB in a problem- and example-oriented manner, creating a solid understanding of the conceptual foundations of both accounting systems and highlighting how they differ in specific accounting issues. From the outset, it also imparts an economically grounded understanding of the role and impact of publicity for capital market-oriented companies. The work is rounded off by an integrated examination of the accounting fundamentals.

A textbook for students, economists, and all practitioners who want to delve into the secrets of bookkeeping and accounting in business practice.

Contents include: Accounting for capital market-oriented companies, the technique of recording business transactions, fundamentals of preparing financial statements, recognition and valuation of assets, presentation of the financial position: liabilities, presentation of the earnings situation, cash flow statement.

Jochen Zimmermann holds the Chair of Corporate Accounting and Controlling at the University of Bremen. Jörg Richard Werner is a professor of Accounting at the Frankfurt School of Finance & Management and heads the Accounting Department there. Jörg-Markus Hitz.