[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-572621-105":53,"doc-detail-572621-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","financial-accounting-cheatsheet-tobias-schamel","Financial Accounting Cheatsheet Tobias Schamel","","Condensed reference covering core IFRS topics for financial accounting, with quick comparisons across IAS 40 investment property, IAS 16 property, plant and equipment, and IAS 38 intangible assets. Summarizes measurement rules for inventories under IAS 2, provisions under IAS 37, and financial instruments under IFRS 9 including fair value versus amortised cost logic and SPPI assessment. Includes IFRS basics, conceptual framework asset/liability definitions, financial statement lineup, German GAAP application notes, booking entry examples, and key statement analysis ratios for profitability, liquidity, leverage, and non-financial metrics.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/financial-accounting-cheatsheet-tobias-schamel/572621/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/financial-accounting-cheatsheet-tobias-schamel/572621.png","ImageObject",442,249,{"name":88,"@type":89},"ahduag","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-21","2026-10-13",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How is investment property measured under IAS 40?","Question",{"text":108,"@type":109},"Initial recognition is at cost including attributable purchase-process costs. Subsequent measurement uses either fair value (with changes in P&L) or a cost model with depreciation and impairment where carrying amount is compared to recoverable amount.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is the main difference between the cost model and revaluation model for IAS 16 and IAS 38?",{"text":113,"@type":109},"Under the cost model, depreciation/amortisation and impairment losses are recognized using a carrying amount versus recoverable amount comparison. Under the revaluation model, later measurement is based on fair value less subsequent accumulated depreciation and impairment losses.",{"name":115,"@type":106,"acceptedAnswer":116},"Which ratios are highlighted for financial statement analysis?",{"text":117,"@type":109},"Profitability focuses on gross/operating/net income margins and returns such as ROA, ROE, and ROCE. Liquidity uses cash ratio, quick ratio, and current ratio; leverage includes debt/equity and related per-share metrics, with non-financial items like employees, customers, environment, and social factors.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},572621,1792119598,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},3985747870414,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Financial Accounting Cheatsheet Tobias Schamel  \n\n| Investment Property [IAS 40]\u003Cbr>- Held for retals or capital appreciation\u003Cbr>- Recognised initially at cost (incl. all attributable cost in purchase process)\u003Cbr>- Subseqent measured using fair value or cost model> Fair Value: changes recognized in P&L\u003Cbr>> Cost Model: depreciation & impairment loss (carrying amount \u003C recoverable amount) | Property, Plant, Equipment [IAS 16]\u003Cbr>- Held for production or administrative purposes\u003Cbr>- Recognized initially at cost (ph. component approach)\u003Cbr>- Subsequent measured using cost or revaluation model> Cost Model: depreciation & impairment loss (carrying\u003Cbr>amount \u003C recoverable amount)\u003Cbr>> Revaluation Model: Fair Value less subsequent acc. depreciation & impairment losses | Intangible Assets [IAS 38]\u003Cbr>- Identifiable, non-monetary asset, no physical substance\u003Cbr>- Recognized, if acquired or development (no self generated brands); measured initially using cost\u003Cbr>- Subsequent measured using cost or revaluation model> Cost Model: amortization straigh-line reflecting\u003Cbr>consumption of economic benefits\u003Cbr>> Revaluation Model: prices taken from active market |\n| --- | --- | --- |\n| Inventories [IAS 2]\u003Cbr>- Initial measured using cost (FIFO/weighted avg.)\u003Cbr>- Subsequent measured using lower of cost and NRV> Net realisable value (NRV): selling price less any cost\u003Cbr>of completion & sale\u003Cbr>> Cost: purchase price | Provisions [IAS 37]\u003Cbr>- A liability of uncertain timing or amount\u003Cbr>- Recognized if result of past event, outflow probable, amount can be estimated reliably\u003Cbr>- Initially measured at best estimate (discounted!)> Most likely amount: for one-off events> probability-weighted exp. value: e.g. warranties | Financial Instruments [IFRS 9]\u003Cbr>- A contract that gives rise to a financial asset of one anda financial liability or equity instruemtn of another entity> Asset: Cash, Shares, derivatives with positive value> Liability: loans, bonds, derivatives with negative value\u003Cbr>- Initially measure at fair value ± transaction cost\u003Cbr>- Subsequent measured> Derivatives: FVPL\u003Cbr>> Equity instruments: FVPL (trading) or FVOCI (wo recy.)> Debt instruments: Hold & Collect + SPPI + no FV = amortised cost; Hold & Sell + SPPI + no FV = FVOCI\u003Cbr>(w recy.); otherwise = FVPL\u003Cbr>> SPPI: interest and repayment only |\n| IFRS Basics\u003Cbr>- IFRS: Intern. Financial Reporting Standards, IASB: Intern. Accounting Standards Board\u003Cbr>- Funded by companies and accounting firms\u003Cbr>- IFSR for SMEs (not applicable in Germany)\u003Cbr>- Hierachy: Standards (for similar issues), Conceptual Framework, Accounting Literature/accepted practices | Conceptual Framework\u003Cbr>- Asset: controlled by enterprise, past event, econ. benef.> current: normal operating cycle, cash, [purp. trading](purp. trading)> non-current: all other assets\u003Cbr>- Equity: = total assets – liabilities\u003Cbr>- Liabilities: obligagtion, past event, outfl . econ. benef.> current: normal operating cycle, [purp. trading](purp. trading),\u003Cbr>cannot be deffered beyond 12 months> non-current: all other liabilities |  |\n|  |  | Financial Statement\u003Cbr>- Statement of financial positon (=balance sheet)\u003Cbr>- Statement of Performance (= income statement)\u003Cbr>- Statement of Changes in Equity\u003Cbr>> P&L, OCI, Transaction with shareholders\u003Cbr>- Statement of Cash-Flows\u003Cbr>- Notes |\n| Applying IFRS & German GAP\u003Cbr>- public, consolidated: IFRS\u003Cbr>- public, individual: optional IFRS (+Ger for dividends)\u003Cbr>- private, consolidated: option\u003Cbr>- Private, individual: optional IFRS (+Ger for dividends) |  |  |\n|  | Crazy Booking Entries\u003Cbr>- Selling Goods: Bank, Expenses (Good for Sale) to Revenue (Goods for Sale), VAT, Goods for Sale\u003Cbr>- Sellig current Assets: Bank, cur. Assets (complete depreciation) to VAT, curr. Assets (old price), earn.\u003Cbr>- Consuming from warehouse: expense for raw materials to raw materials\u003Cbr>- Production: Finished Goods to Change in finshed goods |  |\n| Financial Statement Analysis\u003Cbr>- Profitability\u003Cbr>> gross/operating/net inc","cbCaicor2ydx1pSK","https://ap.wps.com/l/cbCaicor2ydx1pSK","pdf",47896,"English","# IFRS Basics\n## Conceptual Framework\n# Key Standards Cheat Sheet\n## Investment Property (IAS 40)\n## Property, Plant and Equipment (IAS 16)\n## Intangible Assets (IAS 38)\n## Inventories (IAS 2)\n## Provisions (IAS 37)\n## Financial Instruments (IFRS 9)\n# Financial Statements\n## Statement Types\n# Applying IFRS & German GAAP\n# Crazy Booking Entries\n# Financial Statement Analysis\n## Profitability\n## Liquidity\n## Leverage\n## Non-Financial","[{\"question\":\"How is investment property measured under IAS 40?\",\"answer\":\"Initial recognition is at cost including attributable purchase-process costs. Subsequent measurement uses either fair value (with changes in P\\u0026L) or a cost model with depreciation and impairment where carrying amount is compared to recoverable amount.\"},{\"question\":\"What is the main difference between the cost model and revaluation model for IAS 16 and IAS 38?\",\"answer\":\"Under the cost model, depreciation/amortisation and impairment losses are recognized using a carrying amount versus recoverable amount comparison. Under the revaluation model, later measurement is based on fair value less subsequent accumulated depreciation and impairment losses.\"},{\"question\":\"Which ratios are highlighted for financial statement analysis?\",\"answer\":\"Profitability focuses on gross/operating/net income margins and returns such as ROA, ROE, and ROCE. Liquidity uses cash ratio, quick ratio, and current ratio; leverage includes debt/equity and related per-share metrics, with non-financial items like employees, customers, environment, and social factors.\"}]","Financial Accounting Cheatsheet Tobias Schamel | PDF",1791928537]