
How to quickly gain deep insight into key questions relating to financial accounting and valuation
You will gain comprehensive knowledge of the key practical questions that arise when creating financial statements in accordance with the German Commercial Code. Drawing on a wide range of practical examples, you will find out more about the individual balance sheet items, the valuation, and the underlying accounting techniques in each case. In addition, you will get to know the key deviations from IFRS and tax accounting law. The instructors will gladly answer any individual questions you may have, based on their many years of practical experience in the auditing of and consultancy to SMEs and market-listed groups.
Fundamentals
- Components and legal fundamentals of the annual accounts
- Basic principles of accounting
- General financial accounting and valuation specifications
The reflection of individual sets of circumstances in the balance sheet and the profit and loss account:
- Intangible assets
- Property, plant and equipment
- Leasing
- Financial assets
- Inventories and accounts receivable
- Other assets
- Equity capital
- Provisions
- Liabilities
- Accruals and deferrals