Description
Die International Financial Reporting Standards prägen heute die Bilanzierungspraxis börsennotierter Unternehmen weltweit. Diese neue Auflage vermittelt die komplexen Regelwerke systematisch und praxisnah - mit der bewährten fallorientierten Methodik, die bereits Tausende von Studierenden zum Erfolg geführt hat. Aus dem Inhalt:
- Rechnungslegung und Abschluss nach IFRS
- verbundene und kapitalmarktorientierte Unternehmen
- Erstbewertung und Folgebewertung
- Bilanzierung von Aktiva und Passiva
- Finanzinstrumente und Leasingverhältnisse
International Financial Reporting Standards now shape the accounting practices of listed companies worldwide. This new edition conveys the complex regulations in a systematic and practical manner - using the proven case-oriented methodology that has already led thousands of students to success. Contents:
- Accounting and financial statements in accordance with IFRS
- Affiliated and capital market-oriented companies
- Initial measurement and subsequent measurement
- Accounting for assets and liabilities
- Financial instruments and leases
I. Stellenwert und Inhalt eines IFRS-Abschlusses
Lektion 1: Grundlagen der Rechnungslegung nach IFRS
Lektion 2: Der IFRS-Abschluss
Lektion 3: Regelungen für verbundene und kapitalmarktorientierte Unternehmen
II. Ansatz und Bewertung im IFRS-Abschluss
Lektion 4: Ansatz- und Bewertungsgrundsätze der IFRS
Lektion 5: Bewertungsmaßstäbe bei der Erstbewertung
Lektion 6: Bewertungsmaßstäbe bei der Folgebewertung
Lektion 7: Bilanzierung der Aktiva
Lektion 8: Bilanzierung der Passiva
Lektion 9: Finanzinstrumente
Lektion 10: Leasingverhältnisse
Dino Höppner is a postdoctoral lecturer at the Chair of General Business Administration, specialising in Business Taxation and Auditing at the European University Viadrina Frankfurt (Oder) and at the Institute for Central and East European Taxation (I CEE TAX). He also works as a tax consultant at xbo.tax GmbH in Berlin and as an honorary lecturer. He studied business administration and obtained his doctorate at the European University Viadrina Frankfurt (Oder). His publications include books, commentaries and articles in specialist journals in the field of accounting and business taxation, with a focus on international tax law.After training as a tax clerk and further training as a tax specialist, Prof. Dr. Sebastian Leitsch studied business administration, graduating with a Bachelor of Arts degree from the Technical University of Würzburg-Schweinfurt (THWS). This was followed by a master's degree in finance, accounting, controlling, taxation and supplements (FACTS) at the Free University of Berlin, which he completed with a thesis on deferred taxes in IFRS consolidated financial statements. In 2016, he was appointed as a tax advisor, and in 2020 he received his doctorate in business administration with a dissertation on double taxation agreements with developing countries. He worked in tax consulting for several years, most recently in a management position.
