Financial Statements follows the international IFRS accounting syllabus as taught at Osnabrück
University UAS and developed with its international partner universities. It covers the
preparation disclosure and analysis of financial statements on a bachelor's and master's
level. It contains more than sixty case studies with detailed calculations journal entries
T-accounts and financial statements. The content is based on knowledge about international
bookkeeping and follows the balance sheet items starting from non-current assets on the debit
side and ending with income tax liabilities on the credit side. It covers a full set of
financial statements in compliance with IAS 1.10 including the notes and ESG reporting.
Readers can download numerous explanation files exam tasks with solutions links to youtube
clips produced by the author and spreadsheet files that support the accounting work in
academia. Financial statements is an introduction to international accounting in English. It is
a standard textbook for English accounting classes and supports managers and accountants who
strive for a transition of their national accounting knowledge towards IFRS.
