Advanced knowledge of group accounting according to HGB

Intensive training for practitioners

This training is held in German.
The consolidated financial statements are one of the most important information tools for the group's shareholders as well as for lenders and investors. More and more corporations and GmbH & Co. KGs are required to prepare and publish consolidated financial statements. Deepen your existing basic knowledge of group accounting in accordance with the German Commercial Code (HGB). You will acquire sound specialist knowledge of group accounting and consolidation techniques based on numerous case studies.

Contents

Developments in group accounting

  • Consolidation principles.
  • Legal bases and latest developments (HGB, DRS, German accounting standards).

Group accounting obligation

  • Consolidated and subgroup financial statements.
  • Size-dependent facilitations.
  • Exempting consolidated financial statements in accordance with IFRS.

Definition of the scope of consolidation

  • Step-by-step concept of the HGB.
  • Inclusion obligations, prohibitions and options.
  • Special Purpose Entities.

Preparation of the individual financial statements for consolidation

  • Uniform Group accounting and valuation methods.
  • Group reporting date.
  • Currency conversion.

Capital consolidation

  • Methods of capital consolidation.
  • Initial and subsequent consolidation.
  • Own shares, transition and deconsolidation.
  • Capital shares for minority shareholders/chain consolidation.

Debt consolidation

  • Balance sheet items to be included.
  • Origin and treatment of offsetting differences.

Interim result elimination

  • Determination and treatment of interim results.

Consolidation of income and expenses

  • Expense and income consolidation technique.
  • Treatment of offsetting differences.

Quota consolidation

  • Individual consolidation measures.
  • Gradual increase/decrease in share.

Equity consolidation

  • Initial and subsequent measurement.
  • Gradual increase/decrease in share.

Deferred taxes in the Group

Notes to the consolidated financial statements and management report

Cash flow statement, statement of changes in equity and segment reporting

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

Building on your existing basic knowledge of group accounting, you will gain practical, in-depth specialist knowledge,

  • the changes resulting from the new HGB,
  • how to determine the scope of consolidation and prepare the individual financial statements in accordance with HGB,
  • How to carry out the consolidation of capital, liabilities, expenses and income and the elimination of intercompany profits and losses as part of full consolidation and what special features need to be taken into account,
  • how associated companies and joint ventures are to be accounted for in the Group,
  • how to resolve issues relating to transitional consolidation, deconsolidation and deferred taxes, and
  • how the Group management report, the cash flow statement, segment reporting and the statement of changes in equity are to be prepared.

Methods

Presentation, group work, detailed case studies, exercises and instructions, comprehensive training documents.

Recommended for

Specialists and managers as well as qualified Employees from the areas of accounting, balance sheets and auditing, managing directors, qualified Employees from tax and auditing companies.

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

Attendees comments

"The seminar materials are great. The practical relevance is guaranteed."

Karin Pistler
HARTING KGaA, Espelkamp

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

4.3 from 5
with 345 reviews
training content:
4.3
Content comprehensibility:
4.1
Practical relevance:
4.2
Trainer expertise:
4.8
Participant orientation:
4.5
Method variety:
4.1
On-site training together
Booking number
9613
€ 1.540,- plus VAT
2 days
in 4 locations
4 Events
German
In-person trainings
Joint online training
Booking number
32390
€ 1.540,- plus VAT
2 days
Online
2 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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03.06.2025
Frankfurt a. M./Sulzbach (Taunus)
Booking number: 9613
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
Dorint Main Taunus Zentrum
Dorint Main Taunus Center
Am Main Taunus Zentrum 1, 65843 Frankfurt a. M./Sulzbach (Taunus)
Room rate: € 119,71 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Tuesday, 03.06.2025

09:00 am - 5:00 pm

Wednesday, 04.06.2025

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.
15.07.2025
Stuttgart
Booking number: 9613
€ 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

Tuesday, 15.07.2025

09:00 am - 5:00 pm

Wednesday, 16.07.2025

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.
07.10.2025
Live-Online
Booking number: 32390
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Course
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Days & Times
2 days
Limited number of participants

Tuesday, 07.10.2025

09:00 am - 5:00 pm

Wednesday, 08.10.2025

09:00 am - 4:30 pm

15.12.2025
Cologne
Booking number: 9613
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Venue
Premier Inn Köln Mediapark
Premier Inn Cologne Mediapark
Hansaring 97, 50670 Cologne
Room rate: € 100,84 plus VAT.
Arrival via Deutsche Bahn
Train tickets to this event starting at € 51,90.
Days & Times
2 days
Limited number of participants

Monday, 15.12.2025

09:00 am - 5:00 pm

Tuesday, 16.12.2025

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.
27.01.2026
Live-Online
Booking number: 32390
€ 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

Tuesday, 27.01.2026

09:00 am - 5:00 pm

Wednesday, 28.01.2026

09:00 am - 4:30 pm

03.03.2026
Munich
Booking number: 9613
€ 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

Tuesday, 03.03.2026

09:00 am - 5:00 pm

Wednesday, 04.03.2026

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.
Sufficient places are still free.
Don't wait too long to book.
Fully booked.
Training is guaranteed to take place
Booking number: 9613
€ 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: 32390
€ 1.540,- plus VAT.
€ 1,832.60 incl. VAT.
Details
2 days
Limited number of participants
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