Distance learning course in accounting according to the current HGB
Analyzing and Preparing Financial Statements in Accordance with the Latest Legislation
Certified by the East Bavarian University of Applied Sciences Amberg-Weiden (OTH): Quality, relevance, and structure were reviewed and awarded a grade of 1.4.

The distance learning course "Bilanzierung nach aktuellen HGB" has been tested and approved by the Staatliche Zentralstelle für Fernunterricht (ZFU) in Cologne under the number 7380721.
Author: Prof. Dr. Dejan Engel-Ciric
- Normative principles of accounting under commercial law.
- Fundamentals of accounting and valuation.
- Accounting and valuation principles.
- Delimitation of the balance sheet content in terms of reason and amount.
- Mapping of business activities in accounting.
- Publicity.
- Sustainability reporting.
Author: Prof. Dr. Jörg Wöltje
- Preparation of the annual financial statements.
- Balance sheet presentation.
- Profit and loss account (P&L).
- Cash flow statement.
- Statement of changes in equity.
- Disclosure requirements in the notes.
- Notes to the financial statements.
- The management report.
Author: Prof. Dr. Dejan Engel-Ciric
- Intangible assets.
- Valuation of intangible assets.
- Special features of goodwill.
- Property, plant and equipment.
- Prerequisites.
- Valuation of property, plant and equipment.
- Selected problem cases from practice.
- Differences between the commercial balance sheet and the tax balance sheet for fixed assets.
Author: Prof. Dr. Karsten Lorenz
- Financial assets: definition and delimitation.
- Initial and subsequent measurement of financial instruments.
- Investments, loans, securities, company shares.
- Accounting for structured financial instruments.
- Accounting treatment of hedging transactions.
- Requirements for hedging transactions and their accounting treatment.
Author: Ursula Zickgraf-Gehl
- Recognition of current assets and differentiation from fixed assets.
- Recognition: inventories, receivables and other assets, securities.
- Rating.
- Foreign currency transactions.
- Valuation of receivables.
- Prepaid expenses and deferred charges.
Authors: Michéle Schwirkslies , Jean Bramburger-Schwirkslies
- Equity.
- Components of balance sheet equity.
- Capital reduction/increase.
- Mezzanine capital.
- Liabilities.
- Components of liabilities.
- Recognition, measurement and maturity of liabilities.
Author: Prof. Dr. Dejan Engel-Ciric
- Basic concept of accounting for provisions.
- Recognition of provisions.
- Valuation of provisions.
- Recognition of risks after the balance sheet date.
- Notes to the financial statements.
- ABC of provisions.
Author: Ursula Zickgraf-Gehl
- New balance sheet-oriented temporary concept and comparison with previous law.
- Measurement of deferred taxes.
- Distribution and transfer ban.
- Recognition in the balance sheet and prohibition of offsetting.
- Use cases of deferred taxes.
Author: Prof. Dr. Dejan Engel-Ciric
- Principles of preparing consolidated financial statements and group accounting obligations in accordance with HGB.
- Preparation of the separate financial statements for inclusion in the consolidated financial statements.
- Capital consolidation in the case of full consolidation.
- Debt consolidation.
- Elimination of intermediate results.
- Consolidation of income and expenses.
- Equity valuation.
- Quota consolidation.
- Notes to the consolidated financial statements.
- Group Management Report.
Author: Frank Wetzel
- Current development of balance sheet policy and balance sheet analysis according to BilMoG.
- Objectives, measures and instruments of accounting policy.
- Room for maneuver in practice.
- Objectives and principles of practice-oriented balance sheet analysis.
- Selected asset and capital structure ratios.
- Key figures on liquidity and financial strength.
- Performance and return ratios.
- In-Depth Study: Current Assets (90 min.)
- In-Depth Study: Financial Assets (90 min.)
- In-Depth Study: Deferred Taxes (90 min.)
Specialist database: Haufe Finance Office Professional (free for 6 months)
Flexible continuing education—anytime, anywhere.
- 18months of access:No time pressure—you set the pace.
- Print & digital:Learn anytime, anywhere—with your printed and digital learning materials.
- Optional online seminars:Expand your knowledge live with experts.
Your all-inclusive package – guided from start to finish
- Get started right away: Access all course content online as soon as the course begins. We’ll mail your printed study materials to you.
- Always supported: e-mail, interactive quizzes, and regularly updated content.
- Learn together: Join the learning community to ask questions and join study groups.
Your benefit
- Annual Financial Statements:Prepare and structure the balance sheet, income statement, and notes in compliance with the German Commercial Code (HGB).
- Assessment:Value and record current assets, fixed assets, and financial instruments in accordance with the rules.
- Equity and Liabilities:Accurately recording capital structure and mezzanine financing on the balance sheet.
- Provisions:Recognize and measure risks and pension obligations in accordance with regulations.
- Deferred Taxes:Correctly recognize and report temporary differences in accordance with the temporary difference concept.
- Financial Reporting Policy:Make strategic use of the flexibility allowed under commercial law and apply key financial ratios with confidence.
Certificate available:
Complete your distance learning course with the online examcertified in Accounting.” You can find all the details in the “certified in Accounting” distance learning course (34269).
Tool
Recommended for
- Professionals in the fields of financial reporting, accounting, and annual financial statements who wish to systematically deepen their knowledge of the German Commercial Code (HGB).
- practitioners and controllingpractitioners who want to gain a solid grasp of deferred taxes and provisions.
- Employees in corporate accounting and financial reporting who want to gain a practical understanding of consolidation.
- Finance professionals and executives who want to competently apply accounting policies and analysis.
- career changers the fields of controlling, taxation, or business administration who want to systematically build their knowledge of HGB accounting.
Distance learning with Haufe Akademie:
Flexible further education ‐ when and where you want!
Haufe Akademie's distance learning courses offer you maximum flexibility for your professional development. They include self-study phases with modern e-learning elements and thus guarantee your learning success.
Distance learning with Haufe Akademie:
Flexible further education ‐ when and where you want!
Flexible: You learn independently of time and place
Practice-oriented: Comprehensive knowledge, prepared for you with practical relevance
Up to date: The content in your personal online learning environment is updated on an ongoing basis.
Success confirmed: A certificate of attendance and a badge confirm your participation and the high quality of the course content
Individual: On request, we can extend the access time to all course content free of charge.
30306
- Customized training courses
- Direct application in practice
- Efficient use of time and resources
Further recommendations for "Distance learning course Accounting according to current HGB"
Start dates and details
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
Partial payments are possible for this training event .
You'll receive the first partial invoice on the start date, and subsequent invoices every 4 weeks.
1st partial invoice:
€663.33 plus VAT
€789.36 including VAT
2nd Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
3. Partial invoice:
€663.33 plus VAT
€789.36 incl. VAT
Flexible start
Entry is also possible between the start dates by arrangement.
Tel.: 0761 595339 00
