Contents
Basic structure of the consolidated financial statements
- Obligation to set up a group.
- Determination of the scope of consolidation.
Preparing the individual financial statements - from commercial balance sheet I to commercial balance sheet II
- Currency translation for financial statements prepared in foreign currencies.
Capital consolidation with and without minority shareholders incl. accounting records
Equity valuation with transition to full consolidation incl. posting records
Debt consolidation
- Treatment of differences.
- Carryforward entries and treatment of changes in offsetting differences.
Interim result elimination
- Determination and posting of interim results.
Consolidation of income and expenses
Deconsolidation
- Deconsolidation of a subsidiary.
Notes on current developments
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this qualification measure after you have registered.
Your benefit
This workshop supplements the content of the seminar "Basic knowledge of group accounting in accordance with HGB". You will work through specific, practical exercises under realistic conditions,
- how consolidated financial statements are prepared in practice in accordance with the provisions of the HGB,
- which activities are expected of you and
- how you actually carry out the consolidations.
Methods
Lecture or educational talk, exercises and instructions.
Recommended for
Managers and qualified Employees from accounting, accountants, managing directors.
Further recommendations for "Consolidation technique according to HGB"
Seminar evaluation for "Consolidation technique according to HGB"
9214
Start dates and details
Thursday, 26.06.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Wednesday, 17.09.2025
09:00 am - 5:00 pm
Wednesday, 05.11.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Thursday, 12.02.2026
09:00 am - 5:00 pm
Training is guaranteed to take place- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
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