This text book discusses in a structured way the different parts of the financial statements of a company only. In each section we deal with the accounting law regarding content, valuation and transaction – if applicable- following the guidelines of the committee for accounting standards (in Dutch CBN). Each time, by considering practical examples, we explain how the transaction is processed in the accounts. If there is a different way of handling the transactions for associations and foundations a clear overview is given in a separate section. Based on the edition, the reader is able to fill in the financial statements correctly in accordance with the General Accepted Belgian Accounting Principles and the Belgian fiscal law system.

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