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.
Methods
Lecture, current practical examples, checklists.
Recommended for
Employees in accounting, bookkeeping and taxation, managing directors, authorized signatories, commercial management.
Seminar evaluation for "Valuing and accounting for inventories correctly"







5492
Start dates and details

Wednesday, 18.06.2025
09:00 am - 5:00 pm
Friday, 25.07.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 11.09.2025
09:00 am - 5:00 pm

Friday, 24.10.2025
09:00 am - 5:00 pm
Tuesday, 17.02.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, 24.03.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.