The aim of this book is to close the gap which exist by the explanations within the accounting textbooks and the requirements for exam solutions. To achieve the maximum score in a written exam the exact chains of the relevant paragraphs is often demanded, which then has to be linked to the present case. Therefore, for the students is more important to get a detailed solution for each case and not only a red line solution. Typical cases for beginners are often in connection with the Framework, IAS 1, IAS 2, IAS 11, IAS 16, IAS 21, IAS 23, IAS 36, IAS 37, IAS 38, IAS 40 and the Hedge Accounting from IFRS 9. IAS 37 - "Provisions" requires certain mathematical procedures, these mathematical procedures are also explained in a separate chapter. Because these models often assume the complete capital market, these underlying premises have also been explained here.