Advanced principles of the annual financial statements

Lecture dates

Date	Time	Notes
Tuesday, 16. October 2018	10:00 - 12:00
Tuesday, 23. October 2018	10:00 - 12:00
Tuesday, 06. November 2018	10:00 - 12:00
Friday, 09. November 2018	08:00 - 14:00
Tuesday, 13. November 2018	10:00 - 12:00
Friday, 16. November 2018	08:00 - 14:00
Tuesday, 20. November 2018	10:00 - 12:00
Friday, 23. November 2018	08:00 - 14:00
Tuesday, 27. November 2018	10:00 - 12:00
Friday, 30. November 2018	10:00 - 12:00
Tuesday, 04. December 2018	10:00 - 12:00
Friday, 07. December 2018	08:00 - 14:00
Tuesday, 11. December 2018	10:00 - 12:00
Friday, 14. December 2018	08:00 - 14:00	Ersatztermin
Tuesday, 18. December 2018	10:00 - 12:00
Tuesday, 08. January 2019	10:00 - 12:00
Friday, 11. January 2019	08:00 - 14:00	alternate date
Tuesday, 15. January 2019	10:00 - 12:00
Tuesday, 22. January 2019	10:00 - 12:00
Tuesday, 29. January 2019	10:00 - 12:00
Tuesday, 05. February 2019	10:00 - 12:00
Tuesday, 12. February 2019	10:00 - 12:00

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

The exam is offered during the winter semester 2018/2019 as an open 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

Exam in the second examination period