Advanced principles of the annual financial statements

More information

  • Lecture dates

    Lecture dates

    DateTimeNotes
    Tuesday, 17. October 201710:00 - 12:00
    Tuesday, 23. October 201710:00 - 12:00
    Tuesday, 31. October 201710:00 - 12:00
    Friday, 03. November 201708:00 - 14:00
    Tuesday, 07. November 201710:00 - 12:00
    Friday, 10. November 201708:00 - 14:00
    Tuesday, 14. November 201710:00 - 12:00
    Tuesday, 21. November 201710:00 - 12:00
    Friday, 24. November 201708:00 - 14:00
    Tuesday, 28. November 201710:00 - 12:00
    Tuesday, 05. December 201710:00 - 12:00
    Friday, 08. December 201708:00 - 14:00
    Tuesday, 12. December 201710:00 - 12:00
    Friday, 15. December 201708:00 - 14:00Ersatztermin
    Tuesday, 19. December 201710:00 - 12:00
    Tuesday, 09. January 201810:00 - 12:00
    Friday, 12. January 201808:00 - 14:00alternate date
    Tuesday, 16. January 201810:00 - 12:00
    Tuesday, 23. January 201810:00 - 12:00
    Tuesday, 30. January 201810:00 - 12:00
    Tuesday, 06. February 201810:00 - 12:00
    Tuesday, 13. February 201810:00 - 12:00

  • Content

    Content


     

            Legal bases of consolidated accounting

            Scope of consolidation

            Related Party Disclosures

            HB I and HB II

            Consolidation methods

            Deferred taxes

            Accounting policy and balance sheet analysis in the consolidated financial statements

            Statements of changes in equity

            IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors

            (Group) Management Report

  • Exam in the first examination period

     

    Exam in the first examination period


    The exam is offered during the winter semester 2017/2018 as an open exam.

    Date:

    tba

    Prerequisites:

    For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam hints.
    Please note that the admission to the exam for non-compliance or non-existence of these criteria is not possible.

    Important hints:


    • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
    • Please note that electronic dictionaries are not allowed in the exam.

    Auditorium classification


    AuditoriumStudy coursesLetters
  • Exam in the second examination period

    Exam in the second examination period


    The exam is offered during the winter semester 2017/2018 as an open exam.

    Date:

    tba

    Prerequisites:

    For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam hints.
    Please note that the admission to the exam for non-compliance or non-existence of these criteria is not possible.

    Important hints:


    • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
    • Please note that electronic dictionaries are not allowed in the exam.

    Auditorium classification


    AuditoriumStudy coursesLetters

General information

ModuleAdvanced principles of the annual financial statements
DatesTuesday, 10:00 - 12:00, N24/226
Friday, 08:00 - 14:00, N24/226
Linksmoodle Modulbeschreibung
Course languageGerman