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 statement 1, 2, 3
• Civil-law partnership 1
• Commercial Code 1
• –Size classes Commercial Code 1
• Completed contract 1, 2
• Consolidated financial statements 1, 2, 3, 4
• –according to IFRS 1
• –according to the Commercial Code 1
• –Consolidated notes 1
• –Consolidation procedures 1
• –Consolidation scope 1
• –Control concept 1
• –Elements 1
• –Exemption 1
• –One-entity-theory 1, 2
• –Size classes 1
• –Special purpose entity 1
• Consolidated notes 1
• Consolidation of intercompany profits 1
• Consolidation procedures 1, 2
• –At-equity-consolidation 1
• –Full consolidation 1
• –Proportional consolidation 1
• Consolidation scope 1, 2
• Constant value approach 1, 2
• Contingent liability 1, 2
• Control concept 1
• Cost formulas 1
• Costs 1
• Credit balance 1
• Credit/crediting 1, 2
• Currency conversion 1
• Current assets 1, 2
• –Account receivable 1
• –Constant value approach 1
• –Cost formulas 1
• –Group measurement 1
• –Inventories 1
• –Securities and cash 1
• D
• Debit balance 1
• Debit/debiting 1, 2
• Debt 1
• Deferral 1, 2
• Deferred tax 1
• –Asset 1
• –Liability 1
• Deferred taxes
• –on consolidation procedures 1
• Depreciation 1, 2
• –Basis 1
• –Methods 1
• –Start and end 1
• Disclosure Act 1
• –Size classes Disclosure Act 1
• Double-entry bookkeeping 1
• E
• Economic benefit 1
• Economic ownership 1
• Entrepreneur company 1
• Equity 1, 2, 3
• –Capital reserves 1
• –Retained earnings 1
• –Revenue reserves 1
• –Subscribed capital 1
• European stock company 1
• Exempting consolidated financial statements 1
• Expenditures 1
• Expense 1, 2, 3, 4
• F
• Financial accounting 1
• Financial assets 1, 2
• Financial instruments 1
• Financial instruments according to IFRS 1
• Financial liabilities 1
• Financial statements 1, 2
• –Balance sheet 1, 2
• –Cash flow statement 1, 2
• –Income statement 1, 2
• –Management report 1, 2
• –Notes 1, 2, 3
• First-in-first-out (FIFO) 1
• Full consolidation 1
• –Capital consolidation 1
• –Consolidation of intercompany profits 1
• –Currency conversion 1
• –Deferred taxes on consolidation procedures 1
• –Income consolidation 1
• –Liability consolidation 1
• G
• GAAP 1
• –Closing date principle 1, 2
• –General principles 1
• –Measurement principles 1
• –Principle of prudence 1
• –Principles of accounting 1
• –Principles of documentation 1
• –Recognition principles 1
• General ledger 1
• General partner 1
• General partnership 1
• General valuation allowance 1
• Generally accepted accounting principles 1
• German Accounting Standards 1
• German Accounting Standards Committee 1
• German Corporate Governance Code 1
• German GAAP 1, 2
• GmbH-Gesetz 1
• Goodwill 1
• Group measurement 1
• H
• Hedge accounting 1
• Hedge relationship 1
• Higher-of-cost-or-market-principle 1, 2, 3
• I
• IFRS 1
• Impairment 1, 2
• Imparity principle 1, 2
• Imputed costs 1
• Income 1, 2, 3, 4
• Income consolidation 1
• Income statement 1, 2, 3
• –Cost of sales format 1
• –Total cost format 1
• Institute of Chartered Public Accountants in Germany 1
• Intangible assets 1
• –Goodwill 1
• –internally generated 1
• International Accounting Standards Board IASB 1
• Inventories 1
• Inventory 1
• J
• Journal 1
• Journal entry 1, 2
• Journalizing 1, 2
• L
• Last-in-first-out (LIFO) 1
• Leasing 1
• –Finance leasing 1
• – Full amortization contract 1
• –Operate leasing 1
• –Partial amortization contract 1
• Liability 1, 2
• –Measurement 1
• –Recognition 1
• Liability consolidation 1
• Limited liability company 1, 2
• Limited partner 1
• Limited partnership 1
• Limited partnership with shares 1
• Low value goods 1
• Lower-of-cost-or-market-principle 1, 2
• –Moderate 1
• –Strict 1
• M
• Management report 1, 2, 3
• Managerial accounting 1
• Measurement 1, 2
• –of assets 1
• –of liabilities 1
• N
• Net assets 1
• Net financial assets 1
• Neutral expenses 1
• Non current assets 1, 2
• –Classification 1
• –Constant value approach 1
• –Depreciation 1
• –Financial assets 1
• –Impairment 1
• –Intangible assets 1
• –Low value goods 1
• –Tangible assets 1
• Notes 1, 2, 3, 4
• O
• One-entity-theory 1, 2, 3
• Output 1
• P
• Payroll tax 1
• Posting 1, 2
• Present value 1, 2
• Presentation 1, 2
• Principle of prudence 1, 2
• –Higher-of-cost-or-market-principle 1, 2
• –Imparity principle 1, 2
• –Lower-of-cost-or-market-principle 1, 2
• –Realization principle 1, 2
• Proceeds 1
• Production costs 1, 2
• –Mandatory 1
• –Optional 1
• –Subsequent 1
• Proportional consolidation 1
• Proprietorship
• –(Sole) 1
• Provisions 1, 2
• –Provision for onerous contracts 1
• –Provisions for pensions 1
• –Provisions for uncertain liabilities 1
• R
• Realization principle 1, 2
• Recognition 1, 2
• –of assets 1
• –of liabilities 1
• Reporting conception 1
• Retained earnings 1
• Revenue reserves 1
• Reversal of impairment 1
• S
• Segment reporting 1
• Settlement amount 1, 2, 3, 4
• Simplifications dependent on size classes 1
• Size classes for consolidated financial statements 1
• Special purpose entity 1
• Specific valuation allowance 1
• Stock company 1, 2
• Stock taking 1
• Subscribed capital 1
• T
• Tangible assets 1
• Tax loss carry forward 1
• Taxes 1
• Temporary concept 1
• Trial balance 1
• U
• Underlying transaction 1
• Useful life 1
• User of financial statements 1
• V
• Value added tax 1