How are hidden reserves (synonymous hidden  reserves) visible  from the balance sheet? Explain  to Ernst Schlau what is  meant by hidden reserves and how these items can be seen from the balance sheet!  Give a  typical example of a hidden reserve!

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Ernst Schlau considers the reserve items of a balance sheet acc.  § 266 para.  3 A.  II.  and A. III. HGB. How are hidden reserves (synonymous hidden  reserves) visible  from the balance sheet? Explain  to Ernst Schlau what is  meant by hidden reserves and how these items can be seen from the balance sheet!  Give a  typical example of a hidden reserve!

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