Weitere Informationen zur Lehrveranstaltung

• get knowledge about the lagal basics of accounting,

• learn the elements of financial statements,

• understand bookkeeping in the light of international accounting,

• get to know the preconditions and limitations of financial statement analysis,

• get knowledge about recognition rules,

• get to know depreciation,

• get to know the reasons for impairment losses,

• will understand group statements,

• get to know the disclosure of current assets along German HGB and IFRS,

• understand the need to provide a cash flow statement,

• get to know the rules for equity recognition,

• understand the benefit of the income statement for the reader of the financial statements,

• learn the need of the statement of changes in equity,

• know the major liability items,

• will achieve a basic knowledge about risk management.