How to use this book
This book aims to provide an introduction to financial accounting based on German Generally Accepted Accounting Principles (GAAP). This is not a new topic; in fact, there are many good textbooks for students and even more advanced literature for scholars and professionals. Not surprisingly, since the topic is German GAAP, all such works are in German. To reach a larger community, this book was written in English.
Apart from Chapter 1, which presents a general overview, all other chapters focus on the specifics of German GAAP. General questions of financing or financial analysis that are closely related to some topics but not specific to German GAAP have been omitted.
Even if the book touches on many topics and explains many ...
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