Barcode	Standorte	Status
Barcode: 01156140	Standorte: 2.5.1.2 ELL	Status: Entliehen/On Loan
Barcode: 01156141	Standorte: 2.5.1.2 ELL	Status: Entliehen/On Loan
Barcode: 01153040	Standorte: 2.5.1.2 ELL / Schmidt/Reference, no loan	Status: Reference/Präsenz

"Financial accounting is the accurate recording of all transactions and combining these into a statement which shows the performance for an accounting period which is normally a year and a statement which shows the resources and liabilities at the end of the period. Financial reporting presents the performance, the resources and liabilities to the stakeholders in accordance with International Financial Reporting Standards. It is a dynamic area, intellectually demanding and full of interest. It aims to inform and provide the information in way that holds management to account and is "decision useful" by making inter-period and interfirm comparisons more accessible. We see it as extremely important that the text should reflect this and be kept current"