Provisions II

Accounting and design

This training is held in German.
The far-reaching changes to the HGB, current IDW statements and the new case law of the BFH have a massive impact on the recognition and measurement of various provisions. Based on the fundamentals, this training presents the new regulations on the recognition and measurement of provisions as well as the differences to the tax balance sheet using case studies. In addition to the application of the wide-ranging catalog of provisions, you will learn about the potential for structuring provisions in the future.

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.

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Attendees comments

"I really liked the refreshing and lively presentation of the topic and the high level of expertise of the speaker!"

Karsten Gries
MHT Holding AG, Hochheim am Main

Seminar evaluation for "Provisions II"

4.6 from 5
with 191 reviews
training content:
4.5
Content comprehensibility:
4.5
Practical relevance:
4.5
Trainer expertise:
4.9
Participant orientation:
4.8
Method variety:
4.6
On-site training together
Booking number
5185
€ 790,- plus VAT
1 day
in Cologne
on 14.10.2025
German
In-person trainings
Joint online training
Booking number
33049
€ 790,- plus VAT
1 day
Online
2 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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22.07.2025
Live-Online
Booking number: 33049
€ 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, 22.07.2025

09:00 am - 5:00 pm

14.10.2025
Cologne
Booking number: 5185
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Venue
Mercure Hotel Köln West
Mercure Hotel Cologne West
Horbeller Str. 1, 50858 Cologne
Room rate: € 102,79 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
1 day
Limited number of participants

Tuesday, 14.10.2025

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.

03.03.2026
Live-Online
Booking number: 33049
€ 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, 03.03.2026

09:00 am - 5:00 pm

Sufficient places are still free.
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Training is guaranteed to take place
Booking number: 5185
€ 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: 33049
€ 790,- plus VAT.
€ 940.10 incl. VAT.
Details
1 day
Limited number of participants
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