{"id":8381,"date":"2026-07-01T16:56:57","date_gmt":"2026-07-01T14:56:57","guid":{"rendered":"https:\/\/acolada.de\/woerterbuecher\/dictionary-of-accounting-and-financial-reporting\/"},"modified":"2026-07-01T16:57:10","modified_gmt":"2026-07-01T14:57:10","slug":"dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap","status":"publish","type":"product","link":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/","title":{"rendered":"Dictionary of Accounting and Financial Reporting (IAS\/IFRS and German GAAP)"},"content":{"rendered":"<p><b>Author:<\/b> Bettina Stoke-Borchert<br \/><b>Publisher:<\/b> Eigenverlag<br \/><b>Language:<\/b> German-English<br \/><b>Edition:<\/b> 2025<br \/><b>Keywords:<\/b> around 35,000 entries<\/p>\n<p>The Dictionary of Accounting and Financial Reporting provides comprehensive coverage of German and English accounting and financial reporting terminology under German GAAP \u2013 including both the German Commercial Code (HGB) and the German Accounting Standards (GAS) \u2013 and under IAS\/IFRS as adopted by the EU.<br \/>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.<br \/>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.<\/p>\n<p>In January 2025 the fourth electronic edition of the &#8220;Dictionary of Accounting and Financial Reporting (IAS\/IFRS and German GAAP&#8221; was published, supplemented with current terms, definitions, and additional information.<\/p>\n<p>Features:<br \/>&#8211; Comprehensive terminology<br \/>&#8211; Phrases and context for better understanding<br \/>&#8211; Terms distinguished according to financial reporting regime<br \/>&#8211; Selected definitions and information boxes for additional guidance<br \/>&#8211; Key abbreviations and names of laws included in the headwords<br \/>&#8211; Appendix with useful illustrations and additional material<\/p>\n<p>Additional information about the author: <a href=\"https:\/\/stoke-borchert.de\/en\/profile\/\">https:\/\/stoke-borchert.de\/en\/profile\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Author: Bettina Stoke-BorchertPublisher: EigenverlagLanguage: German-EnglishEdition: 2025Keywords: around 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 \u2013 including both the German Commercial Code (HGB) and the German Accounting Standards (GAS) \u2013 and under IAS\/IFRS as adopted by the EU.A special [&hellip;]<\/p>\n","protected":false},"featured_media":10331,"menu_order":60,"template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[],"product_tag":[],"class_list":["post-8381","product","type-product","status-publish","has-post-thumbnail","first","instock","featured","virtual","taxable","product-type-grouped"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dictionary of Accounting and Financial Reporting (IAS\/IFRS and German GAAP) - Acolada.de<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dictionary of Accounting and Financial Reporting (IAS\/IFRS and German GAAP) - Acolada.de\" \/>\n<meta property=\"og:description\" content=\"Author: Bettina Stoke-BorchertPublisher: EigenverlagLanguage: German-EnglishEdition: 2025Keywords: around 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 \u2013 including both the German Commercial Code (HGB) and the German Accounting Standards (GAS) \u2013 and under IAS\/IFRS as adopted by the EU.A special [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/\" \/>\n<meta property=\"og:site_name\" content=\"Acolada.de\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-01T14:57:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/acolada.de\/wp-content\/uploads\/FWB_IFRS_StokeBorchert.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"1755\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\\\/\",\"url\":\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\\\/\",\"name\":\"Dictionary of Accounting and Financial Reporting (IAS\\\/IFRS and German GAAP) - Acolada.de\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/acolada.de\\\/wp-content\\\/uploads\\\/FWB_IFRS_StokeBorchert.jpg\",\"datePublished\":\"2026-07-01T14:56:57+00:00\",\"dateModified\":\"2026-07-01T14:57:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\\\/#primaryimage\",\"url\":\"https:\\\/\\\/acolada.de\\\/wp-content\\\/uploads\\\/FWB_IFRS_StokeBorchert.jpg\",\"contentUrl\":\"https:\\\/\\\/acolada.de\\\/wp-content\\\/uploads\\\/FWB_IFRS_StokeBorchert.jpg\",\"width\":1330,\"height\":1755},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/acolada.de\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dictionaries\",\"item\":\"https:\\\/\\\/acolada.de\\\/en\\\/dictionaries\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Dictionary of Accounting and Financial Reporting (IAS\\\/IFRS and German GAAP)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/acolada.de\\\/en\\\/\",\"name\":\"Acolada.de\",\"description\":\"Content management and terminology management; online shop for dictionaries\",\"publisher\":{\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/acolada.de\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/#organization\",\"name\":\"Acolada.de\",\"url\":\"https:\\\/\\\/acolada.de\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/acolada.de\\\/wp-content\\\/uploads\\\/Logo_Acolada.jpg\",\"contentUrl\":\"https:\\\/\\\/acolada.de\\\/wp-content\\\/uploads\\\/Logo_Acolada.jpg\",\"width\":414,\"height\":512,\"caption\":\"Acolada.de\"},\"image\":{\"@id\":\"https:\\\/\\\/acolada.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dictionary of Accounting and Financial Reporting (IAS\/IFRS and German GAAP) - Acolada.de","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/","og_locale":"en_US","og_type":"article","og_title":"Dictionary of Accounting and Financial Reporting (IAS\/IFRS and German GAAP) - Acolada.de","og_description":"Author: Bettina Stoke-BorchertPublisher: EigenverlagLanguage: German-EnglishEdition: 2025Keywords: around 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 \u2013 including both the German Commercial Code (HGB) and the German Accounting Standards (GAS) \u2013 and under IAS\/IFRS as adopted by the EU.A special [&hellip;]","og_url":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/","og_site_name":"Acolada.de","article_modified_time":"2026-07-01T14:57:10+00:00","og_image":[{"width":1330,"height":1755,"url":"https:\/\/acolada.de\/wp-content\/uploads\/FWB_IFRS_StokeBorchert.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/","url":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/","name":"Dictionary of Accounting and Financial Reporting (IAS\/IFRS and German GAAP) - Acolada.de","isPartOf":{"@id":"https:\/\/acolada.de\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/#primaryimage"},"image":{"@id":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/#primaryimage"},"thumbnailUrl":"https:\/\/acolada.de\/wp-content\/uploads\/FWB_IFRS_StokeBorchert.jpg","datePublished":"2026-07-01T14:56:57+00:00","dateModified":"2026-07-01T14:57:10+00:00","breadcrumb":{"@id":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/#primaryimage","url":"https:\/\/acolada.de\/wp-content\/uploads\/FWB_IFRS_StokeBorchert.jpg","contentUrl":"https:\/\/acolada.de\/wp-content\/uploads\/FWB_IFRS_StokeBorchert.jpg","width":1330,"height":1755},{"@type":"BreadcrumbList","@id":"https:\/\/acolada.de\/en\/dictionaries\/dictionary-of-accounting-and-financial-reporting-ias-ifrs-and-german-gaap\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/acolada.de\/en\/"},{"@type":"ListItem","position":2,"name":"Dictionaries","item":"https:\/\/acolada.de\/en\/dictionaries\/"},{"@type":"ListItem","position":3,"name":"Dictionary of Accounting and Financial Reporting (IAS\/IFRS and German GAAP)"}]},{"@type":"WebSite","@id":"https:\/\/acolada.de\/en\/#website","url":"https:\/\/acolada.de\/en\/","name":"Acolada.de","description":"Content management and terminology management; online shop for dictionaries","publisher":{"@id":"https:\/\/acolada.de\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/acolada.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/acolada.de\/en\/#organization","name":"Acolada.de","url":"https:\/\/acolada.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/acolada.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/acolada.de\/wp-content\/uploads\/Logo_Acolada.jpg","contentUrl":"https:\/\/acolada.de\/wp-content\/uploads\/Logo_Acolada.jpg","width":414,"height":512,"caption":"Acolada.de"},"image":{"@id":"https:\/\/acolada.de\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/acolada.de\/en\/wp-json\/wp\/v2\/product\/8381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acolada.de\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/acolada.de\/en\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acolada.de\/en\/wp-json\/wp\/v2\/media\/10331"}],"wp:attachment":[{"href":"https:\/\/acolada.de\/en\/wp-json\/wp\/v2\/media?parent=8381"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/acolada.de\/en\/wp-json\/wp\/v2\/product_brand?post=8381"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/acolada.de\/en\/wp-json\/wp\/v2\/product_cat?post=8381"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/acolada.de\/en\/wp-json\/wp\/v2\/product_tag?post=8381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}