Module | Advanced principles of the annual financial statements | ||
Dates | Tuesday, 10:00 - 12:00, N24/131 Friday, 08:00 - 14:00, Heho 18/E60 | ||
Links | moodle Modulbeschreibung | ||
Course language | German |
Advanced principles of the annual financial statements
More information
Lecture dates
Date | Time | Notes |
Tuesday, 15. October 2019 | 10:00 - 12:00 | |
Tuesday, 22. October 2019 | 10:00 - 12:00 | |
Tuesday, 29. October 2019 | 10:00 - 12:00 | |
Tuesday, 05. November 2019 | 10:00 - 12:00 | |
Friday, 08. November 2019 | 08:00 - 14:00 | |
Tuesday, 12. November 2019 | 10:00 - 12:00 | |
Friday, 15. November 2019 | 08:00 - 14:00 | |
Tuesday, 19. November 2019 | 10:00 - 12:00 | |
Friday, 22. November 2019 | 08:00 - 14:00 | |
Tuesday, 26. November 2019 | 10:00 - 12:00 | |
Tuesday, 03. December 2019 | 10:00 - 12:00 | |
Friday, 06. December 2019 | 08:00 - 14:00 | |
Tuesday, 10. December 2019 | 10:00 - 12:00 | |
Tuesday, 17. December 2019 | 10:00 - 12:00 | |
Friday, 20. December 2019 | 08:00 - 14:00 | |
Tuesday, 07. January 2020 | 10:00 - 12:00 | |
Friday, 10. January 2020 | 08:00 - 14:00 | replacement date |
Tuesday, 14. January 2020 | 10:00 - 12:00 | |
Friday, 17. January 2020 | 08:00 - 14:00 | replacement date |
Tuesday, 21. January 2020 | 10:00 - 12:00 | |
Tuesday, 28. January 2020 | 10:00 - 12:00 | |
Tuesday, 04. February 2020 | 10:00 - 12:00 | |
Tuesday, 11. February 2020 | 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 2019/2020 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. |
Important hints: |
|
Auditorium classification
Auditorium | Study courses | Letters |
Exam in the second examination period
The exam is offered during the winter semester 2019/2020 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. |
Important hints: |
|
Auditorium classification
Auditorium | Study courses | Letters |