Die Veranstaltung vertieft die Kenntnisse der externen Rechnungslegung in den Bereichen der nationalen und internationalen Einzelabschlüsse. Zum Schwerpunkt der Erstellung des handelsrechtlichen Einzelabschlusses gehören die Ansatz- und Bewertungsvorschriften nach HGB, die sowohl theoretisch betrachtet als auch anhand zahlreicher Beispiele vertieft werden.
The center of this lecture is the individual balance sheet according to HGB (German-GAAP). On the one hand, the students shall become familiar with the regulatory fundamentals of constructing balance sheets. On the other hand, using balance sheets as a basis for decision making is focused. This can already be seen in different ways of handling questions in financial accounting. The content of this lecture is based on the aims of a trade financial statement and the principles of orderly accounting. They will be used to present the recognition and measurement rules and to discuss their decision usefulness based on tangible examples. The regulation according to IFRS (content of the lecture International Accounting) will also be looked at for several balance sheet positions.
- Lehrende/r: Jonas Höfer
- Lehrende/r: Sarah Marie Igel
- Lehrende/r: Hans-Jürgen Kirsch
- Lehrende/r: Philipp Pferdmenges
- Lehrende/r: Christian Weber