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.
Attendees comments
"Detailed, comprehensive seminar material."

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

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

Seminar evaluation for "Fixed assets I"







8621
Start dates and details

Tuesday, 24.06.2025
09:00 am - 5:00 pm
Monday, 07.07.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 21.07.2025
09:00 am - 5:00 pm

Friday, 29.08.2025
09:00 am - 5:00 pm
Friday, 19.09.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 25.09.2025
09:00 am - 5:00 pm

Friday, 10.10.2025
09:00 am - 5:00 pm
Wednesday, 29.10.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 12.11.2025
09:00 am - 5:00 pm
Friday, 28.11.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, 16.12.2025
09:00 am - 5:00 pm

Thursday, 15.01.2026
09:00 am - 5:00 pm
Friday, 13.02.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 26.02.2026
09:00 am - 5:00 pm
Monday, 09.03.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 30.03.2026
09:00 am - 5:00 pm
Wednesday, 22.04.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 29.04.2026
09:00 am - 5:00 pm
Wednesday, 13.05.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Friday, 22.05.2026
09:00 am - 5:00 pm
Monday, 01.06.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 10.06.2026
09:00 am - 5:00 pm

Tuesday, 23.06.2026
09:00 am - 5:00 pm
Tuesday, 07.07.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 20.07.2026
09:00 am - 5:00 pm

Monday, 10.08.2026
09:00 am - 5:00 pm

Tuesday, 08.09.2026
09:00 am - 5:00 pm
Friday, 11.09.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Friday, 25.09.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.