Valuing and accounting for inventories correctly

This training is held in German.
The valuation and accounting of stocks and inventories is becoming increasingly complex in day-to-day business. This training will provide you with an overview of the different valuation approaches and structuring potential under commercial and tax law. In addition, innovations and effects of the current HGB and specific differences to IAS/IFRS are addressed. Using many examples and exercises, you will acquire sound and practical know-how.

Contents

Contents of the balance sheet item "Inventories"

Inventory valuation, inventory balancing

  • General requirements.
  • Special features of the transfer of economic ownership (retention of title, transfer by way of security, goods on consignment §§ 383 ff. HGB, goods in transit, repurchase option, pre-sale rights, restriction of the right of realization, retention of risks of changes in value).
  • Time of revenue recognition and derecognition of inventories.
  • Inventory procedures and inventory systems.
  • Completeness and accuracy of the inventory.
  • Risks and stumbling blocks in stocktaking.
  • Inventory observation as part of the final audit.
  • Fixed values.

Treatment under commercial and tax law

  • Connection between commercial and tax law.
  • General valuation principles.
  • Special valuation principles: Initial measurement, subsequent measurement, simplification method, average and group measurement, fixed value formation, consumption sequence method.
  • Loss-free valuation.
  • Recognition of contingent losses from construction contracts.
  • Provision for impending losses from pending sales and procurement transactions.
  • Accounting for deferred taxes.
  • Excursus: Long-term construction contracts.

Recognition of advance payments

  • Advance payments of fixed and current assets.
  • Recoverability and amortization of advance payments.

Selected case studies from the portfolio and inventory area

Special features according to IAS/IFRS

  • Special features in connection with measurement (IAS 2).
  • Revenue recognition (IFRS 15).

Key figures in the area of inventory valuation and inventory accounting

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

  • You will learn how to exploit hidden optimization potential and how to shape your accounting policy.
  • You will learn how to reduce your stocktaking effort and how to make stocktaking easier.
  • You will learn how your inventories are recorded and valued in accordance with commercial and tax regulations.
  • Practical examples based on current legal principles will help you with direct implementation in your day-to-day business. This will enable you to deal with your daily booking and valuation problems easily, quickly and with legal certainty.

We will be happy to forward your questions to the speaker in advance.

trainer

Methods

Lecture, current practical examples, checklists.

Recommended for

Employees in accounting, bookkeeping and taxation, managing directors, authorized signatories, commercial management.

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Seminar evaluation for "Valuing and accounting for inventories correctly"

4.6 from 5
with 237 reviews
training content:
4.4
Content comprehensibility:
4.5
Practical relevance:
4.2
Trainer expertise:
4.8
Participant orientation:
4.7
Method variety:
4.5
On-site training together
Booking number
5492
€ 790,- plus VAT
1 day
in 2 locations
2 Events
German
In-person trainings
Joint online training
Booking number
33042
€ 790,- plus VAT
1 day
Online
4 Events
German
Live online events
Train several employees internally
Pricing upon request
  • Customized training courses according to your needs
  • Directly at your premises or online
  • Cost advantage from 5 participants
  • We contact you within 24 hours (Mon-Fri)
1 day
In-person or Online

This training is available as part of course:

Further training certified accounting expert

Start dates and details

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0 events
18.06.2025
Live-Online
Booking number: 33042
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
1 day
Limited number of participants

Wednesday, 18.06.2025

09:00 am - 5:00 pm

25.07.2025
Frankfurt a. M.
Booking number: 5492
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Venue
Adina Hotel Frankfurt Neue Oper
Adina Hotel Frankfurt Neue Oper
Wilhelm-Leuschner-Straße 6, 60329 Frankfurt a. M.
Room rate: € 157,38 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
1 day
Limited number of participants

Friday, 25.07.2025

09:00 am - 5:00 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
11.09.2025
Live-Online
Booking number: 33042
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
1 day
Limited number of participants

Thursday, 11.09.2025

09:00 am - 5:00 pm

24.10.2025
Live-Online
Booking number: 33042
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
1 day
Limited number of participants

Friday, 24.10.2025

09:00 am - 5:00 pm

17.02.2026
Berlin
Booking number: 5492
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Venue
Leonardo Royal Berlin Alexanderplatz
Leonardo Royal Berlin Alexanderplatz
Otto Braun Strasse 90, 10249 Berlin
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
1 day
Limited number of participants

Tuesday, 17.02.2026

09:00 am - 5:00 pm

Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
24.03.2026
Live-Online
Booking number: 33042
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
1 day
Limited number of participants

Tuesday, 24.03.2026

09:00 am - 5:00 pm

Sufficient places are still free.
Don't wait too long to book.
Fully booked.
Training is guaranteed to take place
Booking number: 5492
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Details
1 day
Limited number of participants
Fee includes
The participation fee includes
  • one joint lunch per full seminar day,
  • Catering during breaks and
  • extensive working documents.
The participant will settle the hotel accommodation costs directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Booking number: 33042
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Details
1 day
Limited number of participants
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