Notes and management report

Tasks of the notes and management report

• Increasing the information content of commercial accounting.
• Legal requirements for notes and management report.
• Innovations and changes.

Content and structure of the appendix

• Principles for the preparation of the notes.
• Design and structure of the appendix.
• Notes in accordance with Sections 284 and 285 HGB.
• Presentation of the accounting and valuation methods of individual balance sheet items.
• Amortization of goodwill.
• Financial instruments.
• Research and development costs.
• Statement of liabilities and assets.
• Distribution block.
• Business relationships with related parties.
• Internal risk management, corporate governance.
• Checklist for preparing the annex.

Content and structure of the management report

• Reporting principles for the management report.
• the structure and layout of the management report.
• Management report in accordance with HGB and DRS 20.
• Mandatory parts and extended report parts.
• Economic report.
• Supplementary report.
• Forecast, opportunity and risk report.
• ICS and risk management.
• Risk reporting on financial instruments.
• Non-financial reporting.
• Checklist for the preparation of the management report.