Contents
Provisions in the balance sheet, income statement and notes
Provisions for contingent liabilities
- Economic causation or legal origin (latest case law and IDW statements).
- Probability of utilization, quantification (impact of case law on practice).
- Case studies: including guarantee obligations, vacation provisions, legal disputes, litigation provisions, wage and salary increases, restoration obligations, restoration obligations, other provisions.
- Discounting requirement, present value approach, discounting technique.
Provisions for pensions and similar obligations
- Case studies on direct obligations (pension commitments).
- Valuation of plan assets.
- Discounting, interest rate appropriate to the term.
Provisions for impending losses from pending transactions
- Continuing obligations, procurement and sales transactions.
- Effects of the new IDW regulations on practice.
Further approach bids
- Provisions for deferred maintenance, removal of overburden, warranties.
- Case study on the preparation of a statement of changes in provisions.
The ABC of provisions
- From A for demolition costs to Z for interest rate swaps.
Accounting policy options
Effect on the determination of taxable profit
- Tax valuation reservation, new regulations by the BMF.
Deferred taxes
Key differences between HGB and IFRS
- Possibilities for consistent accounting and mandatory differences, current case studies.
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
Learn from practical case studies,
- how to calculate provisions correctly,
- which approaches you use to discount provisions correctly,
- the effects on the determination of profits for tax purposes and
- how you can make optimum use of any scope for valuation.
Using the ABCs of provisions, you will find out what options there are for creating provisions.
Methods
Lecture, practical examples, discussion, exchange of experiences.
Recommended for
employees and heads of finance and accounting, balance sheet departments, accounting offices and tax consulting firms.
Attendees comments
"I really liked the refreshing and lively presentation of the topic and the high level of expertise of the speaker!"
Seminar evaluation for "Provisions II"
5185
Start dates and details
Tuesday, 22.07.2025
09:00 am - 5:00 pm
Tuesday, 14.10.2025
09:00 am - 5:00 pm
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.
Tuesday, 03.03.2026
09:00 am - 5:00 pm
Training is guaranteed to take placeThe next booking ensures this course will take placeThe 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.
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