Der handelsrechtliche Jahresabschluss

This textbook, recognized in theory and practice, is now available in its 12th, revised edition. It comprehensively conveys the theoretical and practical principles of commercial accounting. In the theoretical part, the purposes of the annual financial statements under commercial law are explained and the limits of their informative value are pointed out and scrutinized, taking international developments into account. The practical section is followed by a detailed explanation of the commercial law regulations based on the legal status as of January 1, 2025 (including the new size criteria), in particular on the preparation of the annual financial statements with GoB, authoritativeness, balance sheet approach, classification and valuation, regulations on the income statement, notes and management report including the new sustainability reporting.