Financial Statements follows the international IFRS accounting syllabus as taught at Osnabrück University UAS and developed with its international partner universities. It covers the preparation, disclosure and analysis of financial statements on a bachelor's and master's level. It contains more than sixty case studies with detailed calculations, journal entries, T-accounts, and financial statements. The content is based on knowledge about international bookkeeping and follows the balance sheet items starting from non-current assets on the debit side and ending with income tax liabilities on the credit side. It covers a full set of financial statements in compliance with IAS 1.10 including the notes and ESG reporting. Readers can download numerous explanation files, exam tasks with solutions, links to youtube clips produced by the author and spreadsheet files that support the accounting work in academia.