IFRS und HGB im Vergleich

Accounting, valuation and disclosure regulations are presented synoptically separately for the individual and consolidated financial statements. The comparison of HGB and international accounting standards enables quick access to detailed regulations. Extensively updated in the 8th edition, the volume contains, among other things, a detailed presentation of the new standards on financial instruments, leasing and revenue recognition. Selected differences to US-GAAP are presented in the IFRS column as before, while the accounting of leases is presented in a separate chapter. Clearly structured and proven reference work for beginners and experts.