Accounting for banks pursuant to HGB and IFRS

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Lecture dates


Date Time Notes
Friday, 18. October 2019 12:00 - 16:00  
Freitag, 25. October 2019 12:00 - 18:00  
Friday, 29. November 2019 12:00 - 16:00 alternative date
Friday, 06. December 2019 12:00 - 14:00  
Friday, 13. December 2019 12:00 - 16:00  
Friday, 10. January 2020 12:00 - 16:00  
Friday, 17. January 2020 12:00 - 16:00  
Friday, 24. January 2020 12:00 - 16:00  
Friday, 14. February 2020 12:00 - 16:00 alternative date

Content


Subject of the lecture are the basics of accounting for banks both by the German commercial law as well as by the International Financial Reporting Standards (IFRS).

The first unit deals with an introduction to the bank-specific and regulatory notions and a representation from the perspective of accounting of the institutions which are relevant for the banking industry. 

The second unit is dedicated to the basics of bank-specific accounting according to HGB (§§ 340-340o HGB). It’s about the topics of securities and measurement, trading portfolio and valuation units, lending business and loan loss provisions, disclosed and hidden reserves, cross compensation and debt and equity.

The third unit deals with the IFRS regulations. The focus is on the International Accounting Standard IAS 39 and its rules on financial instruments with regard to recognition and disposal, classification and measurement, embedded derivatives, loan loss provisions (impairment) and hedge accounting.

The lecture concludes with a unit concerning the IAS 39 Replacement Project and the new regulations of IFRS 9 which are under development. This unit is particularly about to familiarize students with the guided theoretical and practical discussion on the new regulations for financial instruments and to present you the challenges for preparers and readers of the balance sheet.

Oral exam in the first examination period


The exam is offered during the winter semester 2019/2020 as an closed, oral exam.

Date:

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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


Auditorium Study courses Letters
General information
Module Accounting for banks pursuant to HGB and IFRS
Dates Friday, 12:00 - 16:00, He22 / E03
Links moodle Modulbeschreibung
Course language German