University of Bamberg
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Faculty of Social Sciences, Economics, and Business Administration

International Accounting and Auditing (Chair)

  1.  University of bamberg
  2. Faculties
  3. Social Sciences, Economics and Business Administration
  4. Subjects and Institutes
  5. Business Administration
  6. Chairs
  7. International Accounting and Auditing (Chair)
  8. Studies
  9. Master
  10. Group Accounting in accordance with the German Commercial Code and IFRS

Group Accounting in accordance with the German Commercial Code and IFRS

TypeLecture/Practical Seminar
ECTS Points6
Teaching CycleWinter Semester
Type of Examinationwritten exam (60 Minutes)

Teaching Staff

Prof. Dr. Brigitte Eierle, Anna Gröner

Pre-conditions

A Bachelor’s Degree is normally required. Knowledge of accounting in accordance with the German Commercial Code and IFRS is strongly recommended.

Contents

In this module theoretical and in-depth normative knowledge of group accounting in accordance with the German Commercial Code and IFRS will be taught and applied through practical exercises using actual case studies. 

Key learning topics are:

  • Necessity and significance of consolidated financial statements
  • Foundations and principles of group accounting
  • Statutory need to prepare financial statements and consolidation
  • Preparation of consolidated financial statements (from HB I to HB II)
  • Consolidation measure
  • Deferred taxes in consolidated financial statements
  • Special features of international consolidated financial statements
  • Notes and management report
  • Cash flow statement
  • Equity statement
  • Segment reporting
  • Filing and auditing requirements

Please note

All information is issued for guidance and can be subject to change.

Legally binding requirements regarding examination procedures is provided for your information by the Examination Board.