Contents
Fixed assets
- Economic ownership.
- Activation time.
- Determination of acquisition costs.
- Differentiation from expense recognition.
- Start of depreciation, scheduled and unscheduled depreciation.
- Classification and disclosure of fixed assets.
- Composition and structure of fixed assets.
- Schedule of fixed assets.
Valuation of fixed assets
- Acquisition costs.
- Production costs.
- Lowest valuation of fixed assets, impairment losses and reversal of impairment losses.
- Recognition and measurement consistency.
- Valuation simplifications, e.g. fixed value valuation.
- Treatment of grants.
- Own work capitalized.
Accounting for intangible assets
- Outline.
- Activation vs. immediate expenditure.
- Recognition and measurement of internally generated intangible fixed assets.
- Treatment of R&D costs.
- Accounting for software and ERP software at the software user.
- Employee inventions.
- Capitalization of goodwill acquired against payment.
Accounting for land and buildings
- Differentiation between maintenance costs and production costs for buildings.
- Delimitation of building components, operating equipment, fictitious components and leasehold improvements.
- Buildings on third-party land.
- Accounting treatment of demolition costs.
- component approach.
Accounting Special topics
- Low-value assets (GWG).
- Reinvestment reserve in accordance with section 6b EStG.
- Reserve for replacement purchases in accordance with R 6.6 EStR.
Key figures
- Practical key figures for fixed assets.
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 acquire in-depth knowledge of the treatment of fixed assets under commercial and tax law.
- Using case studies, you will learn how to recognize and make optimum use of design potential for your company.
Methods
Lecture, detailed practical examples, discussion, checklists.
Recommended for
Specialists and managers in finance and accounting, asset accounting, the balance sheet department and from tax offices.
Basic accounting knowledge is a prerequisite.
Further recommendations for "Fixed assets II"
Seminar evaluation for "Fixed assets II"







7573
Start dates and details

Wednesday, 02.07.2025
09:00 am - 4:30 pm
Thursday, 24.07.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, 05.08.2025
09:00 am - 4:30 pm
Friday, 05.09.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Friday, 12.09.2025
09:00 am - 4:30 pm

Wednesday, 01.10.2025
09:00 am - 4:30 pm
Monday, 27.10.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 10.12.2025
09:00 am - 4:30 pm

Wednesday, 21.01.2026
09:00 am - 4:30 pm
Thursday, 12.03.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 19.03.2026
09:00 am - 4:30 pm
Wednesday, 15.04.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 29.04.2026
09:00 am - 4:30 pm
Wednesday, 20.05.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 27.05.2026
09:00 am - 4:30 pm

Wednesday, 24.06.2026
09:00 am - 4:30 pm
Tuesday, 07.07.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 30.07.2026
09:00 am - 4:30 pm

Monday, 31.08.2026
09:00 am - 4:30 pm
Wednesday, 09.09.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, 29.09.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.