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Business and Economics (German Language)

Bernd Heesen

Michelle Julia Heesen

Basiswissen Bilanzanalyse

Schneller Einstieg in Jahresabschluss, Bilanz und GuV

&lt;div&gt;Executive Summary.-&amp;nbsp;GuV und Bilanz.-&amp;nbsp;Jahresabschlussanalyse am Fallbeispiel.-&amp;nbsp;Checkliste.- Kennzahlenanalyse.-&amp;nbsp;Liquiditätsrechnung.&lt;br&gt;&lt;/div&gt;

Dieses Buch zeigt, wie Unternehmen gesetzliche Erwartungen an Lieferketten (z. B. LkSG oder CSDDD) auch als Chance nutzen können. Es wird eine praxisorientierte Methode zur Quantifizierung von Risiken (QuaRisk) in Bezug auf Menschenrechtsverletzungen und Umweltauswirkungen in der Lieferkette vorgestellt. Damit lassen sich Risikokennzahlen erstellen, die die Wahrscheinlichkeit und potenziellen Auswirkungen von Risiken auf einzelne Lieferanten, Länder, Materialgruppen und die gesamte Lieferkette abbilden. Gleichzeitig erfüllt die Methode die gesetzlichen Anforderungen der Regulierungsbehörden und gibt Unternehmen die Möglichkeit, simulationsbasierte Kennzahlen zur Bewertung und Steuerung wirtschaftlicher Auswirkungen zu nutzen. 
Das Modell ermöglicht es Unternehmen,&nbsp;ihre Lieferketten durch ein methodengestütztes, automatisierbares Risikomanagement effizient an rechtlichen Vorgaben auszurichten und diese gleichzeitig nachhaltiger und resilienter zu gestalten.
&nbsp;

Quantifizierung von Menschenrechts- und Umwelt-Risiken entlang der Lieferkette im Rahmen von LkSG und CSDDD

QuaRisk – Risikomanagement für Lieferketten neu gedacht

Contributions to Finance and Accounting

This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory. The authors investigate the influence of taxation on key financial indicators and investment project performance, incorporating the practical realities of corporate operations, such as the timing and frequency of tax payments and income variability.
 The book formulates evidence-based recommendations for regulatory bodies concerning the structure, timing, and differentiation of profit tax payments, particularly in relation to corporate debt levels and other financial characteristics. It also provides strategic guidance for firms in selecting optimal tax payment methodologies.
 Furthermore, the authors explore the implications of tax burden on dividend policy and identify a range of innovative effects with the potential to inform both regulatory tax policy and managerial decision-making. This work contributes to the advancement of financial theory by integrating taxation into dynamic investment and capital structure models under realistic economic conditions.

This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory. The authors investigate the influence of taxation on key financial indicators and investment project performance, incorporating the practical realities of corporate operations, such as the timing and frequency of tax payments and income variability. 
 The book formulates evidence-based recommendations for regulatory bodies concerning the structure, timing, and differentiation of profit tax payments, particularly in relation to corporate debt levels and other financial characteristics. It also provides strategic guidance for firms in selecting optimal tax payment methodologies.
 
 Furthermore, the authors explore the implications of tax burden on dividend policy and identify a range of innovative effects with the potential to inform both regulatory tax policy and managerial decision-making. This work contributes to the advancement of financial theory by integrating taxation into dynamic investment and capital structure models under realistic economic conditions.

Innovative Approaches in Corporate Finance, Investments, and Dividend Policy

Taxes and Taxation

Fachbegriffe deutsch, französisch, italienisch, englisch

Accounting A–Z. Rechnungswesen, Comptabilité, Contabilità, Accounting

Emphasizing the concept that the most successful lean implementations are those that incorporate lean principle throughout an entire organization, this volume features 13 case studies of companies that have implemented lean accounting methods. These companies range from large multinationals to small family firms, spanning diverse industries. Authored by a pioneer in lean accounting, this unique resource examines both the logistical and cultural challenges that these companies resolved. As inspirational as it is instructive, this volume speaks directly to financial officers and managers, answering their legitimate concerns with real-world answers.

Emphasizing the concept that the most successful lean implementations are those that incorporate lean principle throughout an entire organization, this volume features 13 case studies of companies that have implemented lean accounting methods. It examines both the logistical and cultural challenges that these companies resolved.

Lean Accounting Case Studies

The annual authoritative guide to current US GAAP standards and applications Wiley GAAP 2026: Interpretation and Application of Generally Accepted Accounting Principles delivers a thorough study and analysis of all US Generally Accepted Accounting Principles set forth by the FASB and its predecessors. Published annually to incorporate the latest changes, this guide explains every pronouncement with relevant terminology and practice-oriented real-world examples, providing financial professionals with the expert interpretation they need to apply current standards correctly. Each chapter begins with sources of GAAP for its topical area and references all original pronouncements to the FASB Current Text. The guide includes a comprehensive cross-reference of accounting topics to the FASB codification system. Real-world examples and illustrations clarify complex standards throughout. This edition includes a bonus downloadable Financial Statement Disclosure and Presentation Checklist. Financial managers, controllers, and CFOs will find Wiley GAAP 2026 an indispensable desk reference for navigating the constantly evolving landscape of US accounting standards. Whether researching specific pronouncements or seeking practical guidance on implementation, this guide provides the clear, authoritative answers professionals need.

Interpretation and Application of Generally Accepted Accounting Principles

Wiley GAAP 2026

Global Financial Accounting & Reporting

Practices of tracking and tracing have a long history, yet they are expanding in scale and scope in the digital age with important consequences for the accounts which shape our organizational and everyday lives. At a time when the benefits of traceability for assuring quality, maintaining security, and supporting knowledge-creation must be balanced with needs for privacy and accountability, Economy of Traces delivers an analysis of the implications of traceability for the many accounts we live by. Issues about why we trace, what we trace, and how we trace have become critical, and the book draws upon thinking in accounting, philosophy, and sociology to understand the different facets of traceability, including connectivity, organization, governance, risk, personhood, and knowledge generation. Through these themes, the book locates a key tension at the heart of our digital economy of traces; namely, that the more we are technically able to produce and track traces of human behaviour, the more fragile the traditional organizational forms of human oversight and accountability become. Economy of Traces develops a traceological theory of accounting to understand this tension and how tracking and oversight, while intertwined, are changing their mix in the digital age. In particular, audit trails which have traditionally underpinned human capacities for observation and governance, are being displaced and de-centered. Economy of Traces avoids both wholesale humanist critique of digital technologies on the one hand and uncritical celebration of their augmenting power on the other, in order to understand and theorize the dynamics of change in the organization of traceability and accounts production.

Traceability, Tracking, and the Accounts We Live By

Economy of Traces

This book explores how artificial intelligence is transforming accounting education. It provides educators and institutions with practical frameworks, case studies, and implementation strategies to integrate AI into teaching, learning, and curriculum design, preparing the next generation of accountants for an AI-driven world.

Harnessing AI for Effective Learning

Strategies and Prompting in the Accounting Classroom

NWB Bilanzbuchhalter

Übungsaufgaben zur Vorbereitung auf die Bilanzbuchhalterprüfung

Mit der Fallsammlung für Bilanzbuchhalter nutzen Sie als angehender Bilanzbuchhalter oder Bilanzbuchhalterin bzw. Bachelor Professional in Bilanzbuchhaltung¿ das Wissen und die Erfahrung zweier langjähriger Dozenten und IHK-Prüfer, um sich gezielt auf die Bilanzbuchhalterprüfung vorzubereiten.¿

Die Fallsammlung enthält über 280 Aufgaben mit ausführlichen Lösungshinweisen sowie Punkt- und Zeitvorgaben. Die Unterteilung in drei verschiedene Schwierigkeitsgrade hilft dabei, Ihren Leistungsstand sicher einzuschätzen. 

Orientiert am Rahmenplan der aktuellen Prüfungsverordnung lernen Sie genau das, was Sie für eine erfolgreiche Bilanzbuchhalterprüfung benötigen.¿

¿Die umfangreiche Fallsammlung deckt dabei alle Handlungsbereiche der bevorstehenden Klausuren ab:

Geschäftsvorfälle erfassen und nach Rechnungslegungsvorschriften zu Abschlüssen führen
Ein internes Kontrollsystem sicherstellen
Kommunikation, Führung und Zusammenarbeit mit internen und externen Partnern sicherstellen
Jahresabschlüsse aufbereiten und auswerten
Finanzmanagement des Unternehmens wahrnehmen, gestalten und überwachen
Betriebliche Sachverhalte steuerlich darstellen
Kosten- und Leistungsrechnung zielorientiert anwenden
Alle Aufgaben und Lösungen enthalten den aktuellen Rechtsstand für Prüfungen in 2026.¿

Inhaltsverzeichnis:

Relevante Prüfungsinhalte ausgerichtet am offiziellen Rahmenplan der aktuellen Prüfungsverordnung:
A. Einleitung
B. Geschäftsvorfälle erfassen und zu Abschlüssen führen
C. Internes Kontrollsystem
D. Kommunikation, Führung und Zusammenarbeit
E. Jahresabschluss aufbereiten und auswerten
F. Finanzmanagement
G. Steuerrecht
H. Kosten- und Leistungsrechnung
I. Lösungen

Übungsaufgaben zur Vorbereitung auf die Bilanzbuchhalterprüfung

Mit der Fallsammlung für Bilanzbuchhalter nutzen Sie als angehender Bilanzbuchhalter oder Bilanzbuchhalterin bzw. Bachelor Professional in Bilanzbuchhaltung das Wissen und die Erfahrung zweier langjähriger Dozenten und IHK-Prüfer, um sich gezielt auf die Bilanzbuchhalterprüfung vorzubereiten.

Die Fallsammlung enthält über 280 Aufgaben mit ausführlichen Lösungshinweisen sowie Punkt- und Zeitvorgaben. Die Unterteilung in drei verschiedene Schwierigkeitsgrade hilft dabei, Ihren Leistungsstand sicher einzuschätzen. 

Orientiert am Rahmenplan der aktuellen Prüfungsverordnung lernen Sie genau das, was Sie für eine erfolgreiche Bilanzbuchhalterprüfung benötigen.

Die umfangreiche Fallsammlung deckt dabei alle Handlungsbereiche der bevorstehenden Klausuren ab:

Geschäftsvorfälle erfassen und nach Rechnungslegungsvorschriften zu Abschlüssen führen
Ein internes Kontrollsystem sicherstellen
Kommunikation, Führung und Zusammenarbeit mit internen und externen Partnern sicherstellen
Jahresabschlüsse aufbereiten und auswerten
Finanzmanagement des Unternehmens wahrnehmen, gestalten und überwachen
Betriebliche Sachverhalte steuerlich darstellen
Kosten- und Leistungsrechnung zielorientiert anwenden
Alle Aufgaben und Lösungen enthalten den aktuellen Rechtsstand für Prüfungen in 2026.

Inhaltsverzeichnis:

Relevante Prüfungsinhalte ausgerichtet am offiziellen Rahmenplan der aktuellen Prüfungsverordnung:
A. Einleitung
B. Geschäftsvorfälle erfassen und zu Abschlüssen führen
C. Internes Kontrollsystem
D. Kommunikation, Führung und Zusammenarbeit
E. Jahresabschluss aufbereiten und auswerten
F. Finanzmanagement
G. Steuerrecht
H. Kosten- und Leistungsrechnung
I. Lösungen

Bilanzbuchhalterprüfungen 2026

Fallsammlung für Bilanzbuchhalter

The concept of Environmental, Social, and Governance (ESG) Criteria was first introduced in a report by the United Nations in 2004. It addressed the need for universal criteria that would allow investors, analysts, and other stakeholders to assess the financial and non-financial attractiveness of companies. Since then, the integration of environmental, social, and governance factors has gained significance as one of the most credible and widely used indicators of socially, ecologically, and responsibly managed and invested activities worldwide. This monograph focuses on the integration of the ESG Criteria in Poland and comparing this local market with global, and in particular European, markets. It presents the development of the ESG concept and discusses the key challenges of its implementation in management, investment, and non-financial reporting.


The conclusions and recommendations of this book point to the need for further development and adaptation of ESG strategies in Poland, taking into account the dynamic regulatory and market changes in the international arena. It will be of great interest to scholars and students of sustainability, international business and sustainable finance.

The concept of Environmental, Social, and Governance (ESG) Criteria was first introduced in a report by the United Nations in 2004. It addressed the need for universal criteria that would allow investors, analysts, and other stakeholders to assess the financial and non-financial attractiveness of companies. Since then, the integration of environmental, social, and governance factors has gained significance as one of the most credible and widely used indicators of socially, ecologically, and responsibly managed and invested activities worldwide. This monograph focuses on the integration of the ESG Criteria in Poland and comparing this local market with global, and in particular European, markets. It presents the development of the ESG concept and discusses the key challenges of its implementation in management, investment, and non-financial reporting.The conclusions and recommendations of this book point to the need for further development and adaptation of ESG strategies in Poland, taking into account the dynamic regulatory and market changes in the international arena. It will be of great interest to scholars and students of sustainability, international business and sustainable finance.

Polish, European and Global Contexts

International ESG Perspectives

Haufe Fachbuch

Für Freiberufler und Gewerbetreibende

Einnahmen-Überschussrechnung 2025/2026

Strategic lessons for monetary policy from the last two tumultuous decades based on insights from Sun Tzu, the Chinese philosopher and author of The Art of War. When central banks were forced to innovate and develop a multifaceted set of new weapons in response to the 2008 global financial crisis and 2020 COVID-19 pandemic, the result was a substantial expansion in their authority and reach. In The Art of Monetary Policy, Kristin Forbes draws lessons for monetary policy of the last two decades from the principles of Sun Tzu, the author of The Art of War, a Chinese philosopher and military strategist from the fifth century BC. Tzu proposed several key principles for success—tenets that apply to monetary policy and the battlefield today: (1) plan in advance for the next battle; (2) accept and adapt to the inevitability of powerful, external shocks outside your control; (3) establish a strong tactical position; (4) develop a variety of weapons that can be combined for different maneuvers and situations; (5) maintain flexibility so that you can quickly modify your strategy; and (6) consider the longer-term costs when evaluating the trade-offs of different approaches. These principles provide insights into what central banks did (and did not) do well over the last two decades, as well as how they should deploy interest rates, balance sheets, emergency support programs, forward guidance, and macroprudential tools in the future. While the optimal strategy in both war and monetary policy is more of an “art” than a science, adopting these principles can improve our ability to battle the next crisis and build more resilient economies during peaceful periods.

Strategic lessons for monetary policy from the last two tumultuous decades based on insights from Sun Tzu, the Chinese philosopher and author of The Art of War. When central banks were forced to innovate and develop a multifaceted set of new weapons in response to the 2008 global financial crisis and 2020 COVID-19 pandemic, the result was a substantial expansion in their authority and reach. In The Art of Monetary Policy, Kristin Forbes draws lessons for monetary policy of the last two decades from the principles of Sun Tzu, the author of The Art of War, a Chinese philosopher and military strategist from the fifth century BC. Tzu proposed several key principles for success—tenets that apply to monetary policy and the battlefield today: (1) plan in advance for the next battle; (2) accept and adapt to the inevitability of powerful, external shocks outside your control; (3) establish a strong tactical position; (4) develop a variety of weapons that can be combined for different maneuvers and situations; (5) maintain flexibility so that you can quickly modify your strategy; and (6) consider the longer-term costs when evaluating the trade-offs of different approaches. These principles provide insights into what central banks did (and did not) do well over the last two decades, as well as how they should deploy interest rates, balance sheets, emergency support programs, forward guidance, and macroprudential tools in the future. While the optimal strategy in both war and monetary policy is more of an “art” than a science, adopting these principles can improve our ability to battle the next crisis and build more resilient economies during peaceful periods.

Lessons from Sun Tzu for Central Banks

The Art of Monetary Policy

Basiswissen Bilanzanalyse

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