This textbook presents international accounting in a practice-oriented manner and provides a fundamental understanding. The underlying systematics and the scope of application are explained. To begin with, the most important standards are clearly explained, and content connections are highlighted. The focus is on the clear presentation of the core elements of the accounting system. Special cases and regulations are briefly addressed. Short learning units, clear didactic modules, and accompanying assessments ensure sustainable knowledge transfer. The book is aimed at anyone dealing with questions of international accounting in the context of their education and training (including as a minor) as well as in their professional practice.