Introduction into Financial Accounting according to IFRS

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Focusing on financial accounting under IFRS standards, this lecture notes compilation provides a comprehensive introduction to financial reporting procedures and the legal framework involved. Readers will learn to create simple financial statements, supported by numerous examples, numerical figures, and visual aids. The text includes a summary of balance sheet adjustments and a FAQ section to aid in exam preparation. It also highlights the similarities and differences between international and German accounting approaches, enhancing the reader's understanding of global standards.