Basic knowledge of group accounting according to HGB

This training is held in German.
The consolidated financial statements are either mandatory by law, required by lenders or necessary as a basis for decision-making for the management of the corporate group. You will receive a practice-oriented overview of the entire consolidation process with the basic principles for preparing consolidated financial statements. The individual consolidation steps are implemented directly using practical examples. The new legal regulations (e.g. BilRUG) and the DRSC are illustrated.

Contents

Legal and economic foundations

  • Obligation to prepare consolidated financial statements and exemption options, scope of consolidation.
  • Components and presentation of the consolidated financial statements.
  • The latest developments in German accounting standards, experience from the application of the new HGB.
  • Practical problems.

Preparing the individual financial statements

  • Organizational measures, uniform Group accounting and valuation, balance sheet recognition and valuation, adjustment of foreign subsidiaries and currency translation in accordance with the new German Commercial Code.
  • Case: Currency conversion.
  • Case: Uniform valuation.

Capital consolidation

  • Capital consolidation of established and acquired subsidiaries.
  • Determination of acquisition costs and the date of initial consolidation.
  • Disclosure of hidden reserves and determination of goodwill from initial consolidation.
  • Case: Determination of the acquisition costs of the company acquisition.
  • Case: Initial and subsequent consolidation.

Debt consolidation

  • Practical implementation of the elimination of receivables and liabilities, provisions.
  • Case: Debt consolidation.

Interim result elimination

  • Concept of the elimination of intercompany profits and losses, determination of group production and acquisition costs, technique of intercompany profit and loss elimination.
  • Effects of the BilMoG on the elimination of intercompany profits.
  • Case: Interim result elimination.

Consolidation of income and expenses

  • Group deliveries and services, own work capitalized by the Group.
  • Consolidation of the earnings of subsidiaries.

Key individual issues of group accounting

  • Equity method and proportionate consolidation.
  • Case: Equity valuation.

Accounting for deferred taxes

  • Instructions for determining the control latencies.
  • Case: Deferred tax calculation.

Notes to the consolidated financial statements and management report

  • New regulation through the BilRUG.
  • Preparation of the Group management report in accordance with DRS 20.
  • Preparation of the consolidated cash flow statement in accordance with DRS 21.
  • Case: Preparation of consolidated cash flow statement.

Options for structuring the consolidated financial statements

Notes on current developments

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

The speaker will provide you with the crucial basic know-how in a practical way and specifically geared to the needs of SMEs,

  • how to prepare consolidated financial statements for a medium-sized group of companies, for example in the structure of a GmbH, GmbH & Co. KG, small AG, for example,
  • what organizational measures you need to take,
  • what preparation work you need to carry out with regard to your individual financial statements and
  • which options provided for by law you can specifically utilize and implement.

Methods

Lecture, detailed case studies, exercises and instructions.

Recommended for

Managers and qualified Employees from the accounting department, accountants, managing directors who want to familiarize themselves with the field of group accounting as new or re-entrants .

No prior knowledge of group accounting required!

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Further recommendations for "Basic knowledge of group accounting according to HGB"

Seminar evaluation for "Basic knowledge of group accounting according to HGB"

4.6 from 5
with 911 reviews
training content:
4.5
Content comprehensibility:
4.5
Practical relevance:
4.4
Trainer expertise:
4.9
Participant orientation:
4.7
Method variety:
4.5
On-site training together
Booking number
8971
€ 1.540,- plus VAT
2 days
in 8 locations
8 Events
German
In-person trainings
Joint online training
Booking number
31980
€ 1.540,- plus VAT
2 days
Online
5 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)
2 days
In-person or Online

This training is available as part of course:

certified group accountant course

Start dates and details

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0 events
02.06.2025
Düsseldorf/Krefeld
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
Hotel Krefelder Hof
Hotel Krefelder Hof
Uerdinger Str. 245, 47800 Düsseldorf/Krefeld
Room rate: € 90,74 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Monday, 02.06.2025

09:00 am - 5:00 pm

Tuesday, 03.06.2025

09:00 am - 4:30 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.
30.07.2025
Live-Online
Booking number: 31980
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Course
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Days & Times
2 days
Limited number of participants

Wednesday, 30.07.2025

09:00 am - 5:00 pm

Thursday, 31.07.2025

09:00 am - 4:30 pm

04.09.2025
Frankfurt a. M./Offenbach
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
Best Western Macrander Hotel Kaiserlei
Best Western Macrander Hotel Kaiserlei
Strahlenberger Straße 12, 63067 Frankfurt a. M./Offenbach
Room rate: € 118,77 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Thursday, 04.09.2025

09:00 am - 5:00 pm

Friday, 05.09.2025

09:00 am - 4:30 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.
27.10.2025
Munich
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
Holiday Inn Unterhaching
Holiday Inn Unterhaching
Inselkammerstraße 7-9, 82008 Munich
Room rate: € 128,39 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Monday, 27.10.2025

09:00 am - 5:00 pm

Tuesday, 28.10.2025

09:00 am - 4:30 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.
24.11.2025
Live-Online
Booking number: 31980
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Monday, 24.11.2025

09:00 am - 5:00 pm

Tuesday, 25.11.2025

09:00 am - 4:30 pm

01.12.2025
Berlin
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
Hotel Palace Berlin
Hotel Palace Berlin
Budapester Straße 45, 10787 Berlin
Room rate: € 148,59 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Monday, 01.12.2025

09:00 am - 5:00 pm

Tuesday, 02.12.2025

09:00 am - 4:30 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.
09.02.2026
Live-Online
Booking number: 31980
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Monday, 09.02.2026

09:00 am - 5:00 pm

Tuesday, 10.02.2026

09:00 am - 4:30 pm

02.03.2026
Stuttgart
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
Holiday Inn
Holiday Inn
Mittlerer Pfad 25-27, 70499 Stuttgart
Room rate: € 128,31 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Monday, 02.03.2026

09:00 am - 5:00 pm

Tuesday, 03.03.2026

09:00 am - 4:30 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.
21.04.2026
Hamburg/Finkenwerder
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
elaya hotel hamburg finkenwerder
Hein-Saß-Weg 40, 21129 Hamburg/Finkenwerder
Room rate: € 143,72 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Tuesday, 21.04.2026

09:00 am - 5:00 pm

Wednesday, 22.04.2026

09:00 am - 4:30 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.
11.05.2026
Live-Online
Booking number: 31980
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Course
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Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Monday, 11.05.2026

09:00 am - 5:00 pm

Tuesday, 12.05.2026

09:00 am - 4:30 pm

08.06.2026
Munich/Feldkirchen
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
Hotel Bauer Feldkirchen
Hotel Bauer Feldkirchen
Münchner Str. 6, 85622 Munich/Feldkirchen
Room rate: € 126,63 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Monday, 08.06.2026

09:00 am - 5:00 pm

Tuesday, 09.06.2026

09:00 am - 4:30 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.
06.07.2026
Live-Online
Booking number: 31980
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Course
zoom
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Technical notes
We use various software to conduct our online events.
Days & Times
2 days
Limited number of participants

Monday, 06.07.2026

09:00 am - 5:00 pm

Tuesday, 07.07.2026

09:00 am - 4:30 pm

14.09.2026
Düsseldorf/Hilden
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
PLAZA-Hotel Hilden GmbH
PLAZA-Hotel Hilden GmbH
Schwanenstrasse 27, 40721 Düsseldorf/Hilden
Room rate: € 96,63 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Monday, 14.09.2026

09:00 am - 5:00 pm

Tuesday, 15.09.2026

09:00 am - 4:30 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.
Sufficient places are still free.
Don't wait too long to book.
Fully booked.
Training is guaranteed to take place
The next booking ensures this course will take place
Booking number: 8971
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Details
2 days
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: 31980
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Details
2 days
Limited number of participants
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