Einschreibeoptionen
Annual financial statements (HGB)
You can already prepare annual financial statements in accordance with the German Commercial Code (HGB) and can use the relevant references. Use this course to test your knowledge. There are numerous fall exercises at different levels available to you. After submitting the tests, you will receive a detailed explanation of the solution to the individual tasks with citations of the relevant references.
You can also take advantage of the tutorial support during the course.
Contents:
Basics:
Relationship between commercial and tax annual financial statements, components of the financial statements, sources of success in the income statement, “profit, equity and cash impact” of different business transactions, total and cost of sales methods, cash flow statement, determination of acquisition and production costs, scheduled depreciation, GoB, separation of legal and economic Property.
Intangible assets:
Approach, entry and follow-up assessment.
Tangible assets:
Initial and subsequent valuation, in particular scheduled and unscheduled depreciation, reversal of value, identification.
Financial investments:
Initial and subsequent valuation, in particular unscheduled depreciation, reversal of value, identification.
Current assets:
Valuation of RHB materials, valuation simplification procedures as well as valuation of FE/UFE at production costs, unscheduled depreciation, valuation of receivables.
Debts:
Recognition and valuation of liabilities, recognition and valuation of provisions, in particular discounting issues.
Equity capital:
For partnerships and corporations, in particular a detailed breakdown of equity items.
Special accounting problems:
Foreign currency transactions, deferred taxes including deferred tax assets for tax loss carryforwards.
Your accounting team
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