Accounting according to IFRS and HGB

Combined teaching and exercise book. In line with practical application, it focuses on the correct implementation of IFRS and HGB standards for financial reporting, including considerations related to financial statement policies. Related topics such as corporate governance, investor relations, corporate management, and financial statement analysis are also included.

In the 5th edition, it has been revised and supplemented, notably by incorporating current developments in ESG reporting, which primarily affect the management report at the national level, as well as the Disclosure Theory as a theoretical foundation. It also integrates ESEF financial reporting, the newly aligned DCGK, and the new enforcement regulations concerning BaFin. Additionally, the impacts of the COVID pandemic on financial reporting are addressed.