Financial Statements is based on an international IFRS accounting syllabus as taught at UAS
Osnabrück and its international partner universities. The textbook covers the preparation
disclosure and analysis of financial statements on a bachelor's and master's level. It
contains more than sixty case studies and numerous links to an online materials bank. As the
cases dominate the textbook space readers get the impression to observe accountants at work.
The case studies comprise of detailed calculations journal entries T-accounts and financial
statements. For open book exams the text includes how-it-is-done paragraphs which offer
directions for accounting work. The textbook's structure follows the sequence of balance sheet
items beginning with non-current assets and ending at income tax liabilities. It further
discusses a full set of financial statements. That comprises of the income statement the
statement of cash flows and the statement of changes in equity. The notes are provided for a
case study including ESG reporting. Group accounting and joint venture accounting are covered
as well. Readers can download numerous online materials like exam tasks with solutions thereto
links to youtube clips produced by the author and spreadsheets for support of their accounting
work in academia. Financial statements is a standard textbook for accounting classes taught at
universities of applied sciences in English and supports managers and accountants who strive to
enhance their knowledge about national accounting towards IFRS standards.
