Contents
Basic structure of the consolidated financial statements
- Obligation to set up a group.
- Determination of the scope of consolidation.
Preparing the individual financial statements - from commercial balance sheet I to commercial balance sheet II
- Currency translation for financial statements prepared in foreign currencies.
Capital consolidation with and without minority shareholders incl. accounting records
Equity valuation with transition to full consolidation incl. posting records
Debt consolidation
- Treatment of differences.
- Carryforward entries and treatment of changes in offsetting differences.
Interim result elimination
- Determination and posting of interim results.
Consolidation of income and expenses
Deconsolidation
- Deconsolidation of a subsidiary.
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
This workshop supplements the content of the seminar "Basic knowledge of group accounting in accordance with HGB". You will work through specific, practical exercises under realistic conditions,
- how consolidated financial statements are prepared in practice in accordance with the provisions of the HGB,
- which activities are expected of you and
- how you actually carry out the consolidations.
Methods
Lecture or educational talk, exercises and instructions.
Recommended for
Managers and qualified employees from the accounting department, accountants, managing directors.
Further recommendations for "Consolidation technique according to HGB"
Seminar evaluation for "Consolidation technique according to HGB"
9214
Start dates and details
Wednesday, 17.09.2025
09:00 am - 5:00 pm
Wednesday, 05.11.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Thursday, 12.02.2026
09:00 am - 5:00 pm
Training is guaranteed to take place- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
About us - The Haufe Akademie
Your optimizer, innovator and companion since 1978 -
Your professional partner for professional development and seminars, training courses and topical conferences.
Whether on site, live online or in-house - our customised solutions, our claim to the highest level of consulting expertise and training tailored to your needs simplify the acquisition of skills for the working world of the future and sustainably facilitate professional development.
A wide range of seminars, individual coaching and our flexible formats support HR managers and decision-makers in shaping the future and developing employees, in-house teams and companies.
Experience the benefits of online training from the comfort of your own home. Our online formats meet the highest quality standards and are in no way inferior to face-to-face events in terms of practical relevance. Learn together live online in interactive groups or digitally at a time of your choice.
Do you have any questions?
We are there for you Monday to Friday 8:00 a.m. - 5:00 p.m.
Questions & Answers
In our Questions & Answers (FAQ) section, you will find all the answers and the most frequently asked questions about your selected topic.
Munzinger Str. 9
79111 Freiburg
- Planning security
- Free seminar places
- Quality standards
- Planning and locations
- Funding opportunities
- Training app
- Business Solutions
