معلومات المقرر

Lehrinhalte
Regulations of group accounting and the procedure of consolidation of financial statements of legally independent subsidiaries into the consolidated statements of the entire group, based on the German business law (HGB) and the IFRS.

Literature
Küting, K., Weber, C.-P.: Der Konzernabschluss.

Voraussetzungen
Grundkenntnisse in Bilanzierung

Further Grading Information
After the course the students are able to
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[*]combine the financial statements of subsidiaries into the consolidated financial statements of a group.
[*]analyse financial statements based on the German Commercial Code (HGB).
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Official Course Description
Students will be able to transform the financial statements of legally independent subsidiaries into the consolidated financial statements of the entire group. The regulations of group accounting based on the German business law (HGB) and on the International Financial Reporting Standards (IFRS) are presented and discussed. Exercises will be offered and discussed during the course to enhance the comprehension.