Dictionary of Accounting and Financial Reporting (IAS/IFRS and German GAAP)

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Author: Bettina Stoke-Borchert
Publisher: Verlag C.H. Beck
Language: German-English
Edition: 2024
Keywords: 35,000 entries

The Dictionary of Accounting and Financial Reporting provides comprehensive coverage of German and English accounting and financial reporting terminology under German GAAP – including both the German Commercial Code (HGB) and the German Accounting Standards (GAS) – and under IAS/IFRS as adopted by the EU.
A special feature of this dictionary is the inclusion of contextual pointers and information relating the listed terms to the applicable financial reporting regime, thus helping to ensure the correct use of the terminology.
The publication is supplemented with selected definitions and additional information that are useful in choosing the right term for the context and distinguishing between related terms.

– Comprehensive terminology
– Phrases and context for better understanding
– Terms distinguished according to financial reporting regime
– Selected definitions and information boxes for additional guidance
– Key abbreviations and names of laws included in the headwords
– Appendix with useful illustrations and additional material

Additional information about the author: https://stoke-borchert.de/en/profile/