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FB01 Rechts- und Wirtschaftswissenschaften · Offered in WiSe 2025/26
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In dieser Veranstaltung erlernen die Studierenden die Vorschriften zur Konzernrechnungslegung sowie die Technik der Konsolidierung von Einzelabschlüssen rechtlich selbstständiger, aber wirtschaftlich zusammenhängender Unternehmen zu einem Konzernabschluss nach HGB und IFRS. In this course, students will learn the regulations for group accounting as well as the technique of consolidating individual financial statements of legally independent but economically related subsidiaries into a consolidated financial statement of the entire group in accordance with the German Commercial Code (HGB) and IFRS.
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