IFRS Express

Webinar 1: Introduction to IFRS and key differences to HGB (3 hours)

• IFRS basics, standard development, structure.
• Reporting elements in accordance with IFRS.
• Legal bases in Germany.
• Aspects of a voluntary IFRS conversion.
• Fundamental differences to the HGB.
• Examination.

Webinar 2: Key practical differences in the balance sheet and income statement during the changeover (3 hours)

• Conversion effects:
  • Balance sheet: Fixed assets, leasing, intangible assets, goodwill, deferred taxes, provisions, accruals and deferrals.
  • Income statement: revenue recognition, line items, statement of comprehensive income.
• Project management and procedure for the changeover:
  • Procedure and process.
  • Pitfalls.

Webinar 3: IFRS notes, analysis and interpretation of IFRS financial statements (3 hours)

• Material disclosures in the notes:
  • IFRS 7.
  • Leasing.
  • (Pension) provisions.
• Key figures for IFRS financial statements:
  • EBIT, EBITDA.
  • ROCE etc.
• Sustainability reports in accordance with IFRS:
  • Requirements.
  • Data collection.
  • Creation.

The content is developed interactively with the participants and can be individually adapted.