From the basic principles of accounting to annexes and disclosures: This book guides you step by step through the entire process of the annual financial statement. The author team of Jean Bramburger-Schwirkslies, Elmar Goldstein, and Michele Schwirkslies addresses the numerous special cases of partnerships, helping you avoid mistakes. It is the ideal guide for anyone who needs to prepare, create, or review the annual financial statement. Contents include: opening balance sheet and reconciliation of accounting, assets, liabilities, income statement, equity, provisions, and debts with the specifics of § 15a EStG, tax returns, and electronic balance sheets with fixed assets, capital accounts, profit distribution, and special balance sheets. New in the 4th edition: All important tax changes regarding non-cash benefits, declining depreciation, donation proof, inclusion of electric and hybrid vehicles in the trade tax return, and new thresholds/size classes according to HGB for capital and trading partnerships. The digital and free supplement to your book on myBook+: access to additional materials and content, personal specialist library with your books.