Stefan Müller

Anyone who wants to be competent in accounting matters today must have knowledge of the accounting rules according to HGB, EStG and IFRS. This work offers an integrated presentation of all three areas of standards. It conveys the basic systematic framework common to all accounting areas and thus allows individual problems to be correctly categorised and appropriately solved. The 13th edition takes into account the current status of laws, standards, administrative directives and case law. In particular, the explanations on enforcement, foreign permanent establishments, micro-corporations, IFRS principles, the principle of proportionality, partialprinciple, partial write-downs, fair value, cost of sales, treasury shares, the statement of changes in non-current assets and contingent liabilities, the electronic transfer of balance sheet data and the presentation of customer contracts in accordance with IFRS 15 and financial instruments in accordance with IFRS 9. The visualisation typical of the textbook, which has been popular for over 45 years, has been further expanded. More than 195 illustrations make it much easier to gain an overview of this often difficult accounting subject matter. The standard work that has proven its worth for decades, both for university courses and further training for professional examinations as well as for accounting practice.