Institute of Accounting and Auditing

Advanced principles of the annual financial statements

More information

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

 

•        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 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

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