Fixed assets I

Bookkeeping and accounting

This training is held in German.
Gain confidence in your fixed asset accounting as well as in the accounting of fixed assets under commercial and tax law. Using numerous practical examples, you will systematically acquire sound specialist knowledge in the accounting treatment of fixed assets.

Contents

Definition of fixed assets under commercial and tax law

  • Delimitation of fixed assets from current assets.
  • What can be activated?
  • Independent assets.
  • Composition of acquisition and production costs according to commercial and tax law.
  • Accounting requirements, prohibitions and options.
  • Acquisition-related expenses, subsequent production costs.
  • Who can activate?
  • Differentiation between lessor and lessee, tenant and landlord.
  • Start of depreciation and permitted types of depreciation.
  • Depreciable and non-depreciable fixed assets.
  • Reversal of impairment losses.

Intangible assets

  • Principles for recognizing and accounting for intangible assets such as licenses and software.
  • Differentiation between acquisition/production costs and maintenance costs.

Property, plant and equipment

  • Scope of property, plant and equipment, including differentiation between acquisition/production costs and maintenance costs.
  • Movable and immovable property, plant and equipment.
  • Production costs of a building, land costs.
  • Differentiation between building components and technical installations, operating equipment.
  • Own work capitalized, machinery, vehicles, etc.
  • Low-value assets.
  • Activation of fixtures.
  • Subsequent acquisition and production costs.
  • Pro rata input tax deduction, input tax adjustment in subsequent years.
  • Investment deduction, subsidies.

Financial assets

  • Composition of financial assets, including shares in affiliated companies, loans, securities.

Statement of changes in fixed assets

  • Practical tools for setting up and fine-tuning the investment strategy.

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 the basic knowledge of systematics, bookkeeping and accounting techniques for fixed assets.
  • Using many examples, you will learn how to avoid typical mistakes and how to correctly classify and post complex issues - especially for accounting purposes.
  • You will receive additional practical tools for setting up and reconciling fixed assets.

Methods

Lecture, practical examples, checklists, discussion, exchange of experiences.

Recommended for

Employees in finance and accounting, newcomers to asset accounting, the balance sheet department and from tax offices.
Basic knowledge of accounting is a prerequisite.

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Attendees comments

"Detailed, comprehensive seminar material."

Maria Weidenhaun
Metallwerk Elisenhütte GmbH, Nassau

"Everything was explained really well. Very good speaker!"

Sabine Schurack
Magna Seating (Germany) GmbH, Neuburg an der Donau

"Good documents and a high proportion of tasks for practicing the content."

Axel Berke
Höchberg

Seminar evaluation for "Fixed assets I"

4.4 from 5
with 1615 reviews
training content:
4.3
Content comprehensibility:
4.4
Practical relevance:
4.3
Trainer expertise:
4.8
Participant orientation:
4.5
Method variety:
4.3
On-site training together
Booking number
8621
€ 890,- plus VAT
1 day
in 11 locations
11 Events
German
In-person trainings
Joint online training
Booking number
32105
€ 890,- plus VAT
1 day
Online
18 Events
German
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Train several employees internally
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24.06.2025
Live-Online
Booking number: 32105
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Tuesday, 24.06.2025

09:00 am - 5:00 pm

07.07.2025
Stuttgart
Booking number: 8621
€ 890,- plus VAT.
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Venue
Mercure Hotel Stuttgart Airport Messe
Mercure Hotel Stuttgart Airport Messe
Eichwiesenring 1/1, 70567 Stuttgart
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Monday, 07.07.2025

09:00 am - 5:00 pm

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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.
21.07.2025
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Monday, 21.07.2025

09:00 am - 5:00 pm

29.08.2025
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Friday, 29.08.2025

09:00 am - 5:00 pm

19.09.2025
Berlin
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Hyperion Hotel Berlin
Hyperion Hotel Berlin
Prager Straße 12, 10779 Berlin
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Friday, 19.09.2025

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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.
25.09.2025
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Thursday, 25.09.2025

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10.10.2025
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Friday, 10.10.2025

09:00 am - 5:00 pm

29.10.2025
Cologne
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Mercure Hotel Köln West
Mercure Hotel Cologne West
Horbeller Str. 1, 50858 Cologne
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Wednesday, 29.10.2025

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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.
12.11.2025
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Wednesday, 12.11.2025

09:00 am - 5:00 pm

28.11.2025
Munich/Feldkirchen
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Hotel Bauer Feldkirchen
Hotel Bauer Feldkirchen
Münchner Str. 6, 85622 Munich/Feldkirchen
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Friday, 28.11.2025

09:00 am - 5:00 pm

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16.12.2025
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Tuesday, 16.12.2025

09:00 am - 5:00 pm

15.01.2026
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Thursday, 15.01.2026

09:00 am - 5:00 pm

13.02.2026
Berlin
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art`otel Berlin Mitte
art`otel Berlin Mitte
Wallstraße 70-73, 10179 Berlin
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Friday, 13.02.2026

09:00 am - 5:00 pm

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26.02.2026
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Thursday, 26.02.2026

09:00 am - 5:00 pm

09.03.2026
Frankfurt a. M./Sulzbach (Taunus)
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Dorint Main Taunus Zentrum
Dorint Main Taunus Center
Am Main Taunus Zentrum 1, 65843 Frankfurt a. M./Sulzbach (Taunus)
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Monday, 09.03.2026

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30.03.2026
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Monday, 30.03.2026

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22.04.2026
Dortmund
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Pullman Dortmund
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Lindemannstraße 88, 44137 Dortmund
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Wednesday, 22.04.2026

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29.04.2026
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Wednesday, 29.04.2026

09:00 am - 5:00 pm

13.05.2026
Munich
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H4 Hotel München Messe
H4 Hotel Munich Trade Fair
Konrad-Zuse-Platz 14, 81829 Munich
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Wednesday, 13.05.2026

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22.05.2026
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Friday, 22.05.2026

09:00 am - 5:00 pm

01.06.2026
Hamburg
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Holiday Inn Hamburg - City Nord
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Kapstadring 2A, 22297 Hamburg
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Monday, 01.06.2026

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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.
10.06.2026
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Wednesday, 10.06.2026

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23.06.2026
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Tuesday, 23.06.2026

09:00 am - 5:00 pm

07.07.2026
Cologne
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Premier Inn Köln Mediapark
Premier Inn Cologne Mediapark
Hansaring 97, 50670 Cologne
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Tuesday, 07.07.2026

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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.
20.07.2026
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Monday, 20.07.2026

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10.08.2026
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Monday, 10.08.2026

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08.09.2026
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Tuesday, 08.09.2026

09:00 am - 5:00 pm

11.09.2026
Stuttgart/Fellbach
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Best Western Plus Hotel Fellbach
Best Western Plus Hotel Fellbach
Tainer Straße 9, 70734 Stuttgart/Fellbach
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Friday, 11.09.2026

09:00 am - 5:00 pm

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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.
25.09.2026
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Friday, 25.09.2026

09:00 am - 5:00 pm

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Booking number: 8621
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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: 32105
€ 890,- plus VAT.
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Details
1 day
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