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The textbook covers the preparation, disclosure and analysis of financial statements on a bachelor's and master's level. It contains more than sixty case studies with detailed calculations, journal entries, T-accounts, and financial statements.The content is based on knowledge about international bookkeeping and follows the balance sheet items starting from non-current assets on the debit side and ending with income tax liabilities on the credit side. It covers a full set of financial statements in compliance with IAS 1.10 including the notes and ESG reporting.
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