Advanced principles of the annual financial statements

More information

  • Lecture dates

    Lecture dates

    Date Time Notes
    Tuesday, 03. November 2020 10:00 - 12:00  
    Tuesday, 10. November 2020 10:00 - 12:00  
    Tuesday, 17. November 2020 10:00 - 12:00  
    Friday, 20. November 2020 08:00 - 12:00  
    Tuesday, 24. November 2020 10:00 - 12:00  
    Friday, 27. November 2020 08:00 - 12:00  
    Tuesday, 01. December 2020 10:00 - 12:00 Exercise
    Friday, 04. December 2020 08:00 - 12:00  
    Tuesday, 08. December 2020 10:00 - 12:00 Exercise
    Friday, 11. December 2020 08:00 - 12:00  
    Tuesday, 15. December 2020 10:00 - 12:00  
    Friday, 18. December 2020 08:00 - 12:00  
    Tuesday, 22. December 2020 10:00 - 12:00 Exercise
    Tuesday, 05. January 2021 10:00 - 12:00 Exercise
    Tuesday, 12. January 2021 08:00 - 14:00  
    Friday, 15. January 2021 08:00 - 12:00 Replacement date
    Tuesday, 19. January 2021 10:00 - 12:00

     

    Friday, 22. January 2021 08:00 - 12:00 Replacement date
    Tuesday, 26. January 2021 10:00 - 12:00 Exercise
    Tuesday, 02. February 2021 10:00 - 12:00  
    Tuesday, 09. February 2021 10:00 - 12:00 replacement date

  • 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 2020/2021 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


    Auditorium Study courses Letters
  • Exam in the second examination period

    Exam in the second examination period


    The exam is offered during the winter semester 2020/2021 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


    Auditorium Study courses Letters
         
         

General information

Module Advanced principles of the annual financial statements
Dates Tuesday, 10:00 - 12:00, online
Friday, 08:00 - 12:00, online
   
Links moodle Modulbeschreibung
Course language German