International accounting is becoming increasingly important. In the course of the transition from the national regulations of the HGB to the standards system of the IAS/IFRS, questions arise not only regarding the different accounting and valuation of assets and liabilities but also concerning the presentation and structure of the income statement. This book deals with the presentation of the total cost and the cost of sales methods, compares both methods with their respective advantages and disadvantages, and examines how the transition can be best accomplished.