Balance of Trade | Professional literature for training, studies and practice

In the Commercial Accounting Law category, you will find comprehensive professional literature on the legal foundations and practical applications of commercial accounting. The works cover key topics such as accounting under the German Commercial Code (HGB), the effects of the Balance Sheet Modernization Act (BilMoG), the capitalization of assets, provisions, and consolidation in consolidated financial statements. In addition, they delve into intersections with tax law, international standards (IFRS), and specific issues such as the accounting treatment of personal data or restructuring instruments.

The selection includes commentaries, systematic practical handbooks, textbooks, and guides for tax advisors, auditors, corporate lawyers, as well as members of supervisory boards and executive boards. It is aimed at professionals involved in the preparation, audit, or legal evaluation of financial statements.