Legal Lexicon

Jahresabschluss

Double-entry accounting (Doppik)

Double-entry accounting (Doppik) is the double-entry bookkeeping used in public finances. Learn how it improves transparency and economic efficiency – discover more in the article now!

Accountant

An accountant records and manages a company’s financial data. Learn more about their tasks and significance in our detailed article!

Audit Opinion

The audit opinion documents the audit result of a certified public accountant. Learn more about its significance and forms in the full article!

Expenses

Expenses refer to costs in accounting. Learn how they influence corporate success – discover more in the detailed article!

Reserves

Reserves are financial reserves or resources set aside for unforeseen circumstances. Learn more about their importance and types in the lexicon!

Sustainability Reserve

The sustainability reserve strengthens the financial stability of companies. Find out how it provides long-term risk protection – read the article now!

Annual Surplus

The annual surplus shows a company’s profit for the fiscal year. Learn more about its significance and calculation in the detailed article!

Goodwill

Goodwill refers to intangible assets in company acquisitions. Learn more about its significance, accounting, and impact on business valuation!

Depreciation

Depreciation describes the loss of value of a currency or asset. Discover how it affects the economy and everyday life!