Der IFRS-Expertenlehrgang ist zur allgemeinen Weiterbildung im im Bereich der IFRS absolut zu empfehlen. Durch den praxisnahen online Bereich und die gute Präsensschulung wird ein erstklassiger Bezug zwischen theoretischen Grundlagen und praktischer Anwendung hergestellt.Manuel, Kunde IFRS-Expertenlehrgang, www.fernstudiumcheck.de
Demo-course Financial statement according to HGB
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Financial statements according to HGB
From the bookkeeping to the annual financial statements according to HGB
Do you already have knowledge of preparing annual financial statements in accordance with the German Commercial Code and would you like to test your knowledge on the basis of case tasks? Then this course is the right place for you. We provide 100 case tasks. We work with the individual case tasks, the balance sheet items in accordance with § 266 HGB and the expense and income items in accordance with § 275 HGB and also check wether you master the profit, equity and cash effects of the individual closing entries. The case tasks simulate tests. After submitting the tests, you will receive detailed solutions that not only show the solution but also convey background knowledge. With our concept you can look forward to you exams with ease.
Our services
Our proven concept in numbers and facts
Webbased-trainings
Prove your know-how! Tasks based on exam level will
prepare you well for exams and practice. Get access to
103 exercises with extended illustrations.
Assistance
We support you and answer promptly.
Participant certificate
In connection with your course booking you will get
significant participant certificate.
Access period
The access period compromises six month.
Webbased-trainings
The webbased-trainings are divided in units and can repeated optionally. They are based on the level of universities, respectively "Industrie- und Handelskammern". The solutions comprise illustrated explanations.
Participant certificate
A significant participant certificate is available for download.
Annual financial statements (HGB)
An overview of your course content
Unit 1: Basics
Relationship between commercial and tax annual accounts
Components of a financial statement
Sources of profit/loss in the income statement
“Profit, equity and cash impact” of different business transactions
Nature of expense method/Function of expense method
Cash flow statement
Determination of acquisition and manufacturing costs
Scheduled depreciation
Generally accepted standards of accounting
Disintegration of legal and economic property
Unit 2: Intangible assets
Recognition
Initial measurement
Subsequent measurement
Unit 3: Property plant and equipment
Initial measurement and subsequent measurement
Scheduled depreciation and impairment loss
Reversing an impairment loss
Disclosure
Unit 4: Financial instruments
Initial measurement and subsequent measurement
Impairment loss
Reversing an impairment loss
Disclosure
Unit 5: Current assets
Measurement of row material, operating supplies and auxiliaries
Cost formulas and measurement of finished and unfinished goods
Impairment loss
Measurement of receivables
Unit 6: Liabilities
Recognition and measurement of payables
Recognition and measurement of provisions
Discounting issue of provisions
Unit 7: Equity
Partnerships and Corporations: Detailed structure of equity
Unit 8: Special Accounting issues
Foreign Currency Transactions
Prepaid expenses and taxes, in particular deferred tax assets and deferred tax liabilities,
deferred tax assets in relation with tax loss carryforward
Your online course on any device
Further education everywhere and everytime
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