Carsten Berkau Libros

Focusing on financial statement preparation and analysis, this textbook serves both bachelor's and master's students. It features over sixty case studies, complete with calculations, journal entries, T-accounts, and financial statements. The content emphasizes international bookkeeping principles, tracing balance sheet items from non-current assets to income tax liabilities. Additionally, it presents a comprehensive overview of financial statements in line with IAS 1.10, including essential notes and ESG reporting.

Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelor's level. Additional materials and case studies for a master's course are available online. Financial Statements is based on more than 20 years' experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs. All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.