Index

  • A
  • Account 1, 2
  • –Closing of accounts 1
  • –Opening of accounts 1
  • Accounting 1
  • Accounting cycle 1
  • Accounting Directive Act 1
  • Accounts payable/Payables 1
  • Accounts receivable 1
  • Accrual 1, 2, 3
  • Acquisition and sale of own shares 1
  • Acquisition costs 1, 2
  • –Incidental 1
  • –Subsequent 1
  • Aktiengesetz 1
  • Amortization 1, 2
  • Asset 1, 2
  • –Initial measurement 1
  • –Recognition 1
  • –Recognition prohibition 1
  • –Subsequent measurement 1
  • At-equity-consolidation 1
  • B
  • Balance sheet 1, 2, 3
  • –General recognition rules 1
  • –Structure corporations 1
  • –Structure proprietorships/partnerships 1
  • C
  • Capital consolidation 1
  • Capital market oriented company 1
  • Capital reserves 1
  • Cash flow 1
  • –Cash inflow 1
  • –Cash outflow 1
  • Cash flow statement 1, 2, 3
  • Change of inventory 1
  • Changes in equity ...

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