Jahresabschluss und Jahresabschlussanalyse

This standard work has been accompanying generations of students and practitioners. It serves as a foundation for understanding the issues related to the preparation and evaluation of annual financial statements. In light of the developments in the field of financial statement preparation and corporate reporting, as well as the associated conceptual and theoretical questions, the new edition has been revised and updated throughout all sections. This includes discussions on IFRS and the updates in US GAAP, with a particular focus on developments in sustainability reporting. New content has been added regarding the EU's Corporate Sustainability Reporting Directive (CSRD) for sustainability reporting within the management report, including the European Sustainability Reporting Standards (ESRS), as well as updates in the area of reporting-related corporate governance. Additionally, the book addresses other corporate reports, including regulations for the preparation of the income tax information report and the report on compliance with due diligence obligations in the supply chain. Institutional changes in the IFRS Foundation due to the establishment of the International Sustainability Standards Board (ISSB) have also been incorporated, along with explanations of the new system of single-tier external enforcement and other updates resulting from the Financial Market Integrity Strengthening Act (FISG). The aim is to provide this comprehensive and up-to-date foundational knowledge as a textbook and reference work for both students of economics and other economic educational institutions, as well as practitioners in business and administration.