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Technical University of Ilmenau

In the summer term of 2009 Karl Petersen and Dr. Christian Zwirner are holding a course of lectures on the topic of "Konzernrechnungslegung" (Consolidated Accounting). The lectures are based on the close cooperation between Kleeberg and Prof. Dr. Gerrit Brösel, head of the  Special Field of General Business Administration, in particular Accounting and Controlling at the Technical University of Ilmenau.

In these lectures, the two speakers will explain the fundamental principles of consolidated accounting under commercial law to students, focusing on the standards defined in the German Commercial Code for consolidated accounting; in addition the requirements of the German Disclosure Act will be discussed. Starting with the obligation to draw up consolidated financial statements and to define the group of consolidated companies, the steps required to prepare consolidated financial statements including the necessary consolidation measures will be described and then illustrated through a host of practical examples.

A detailed overview of the order of lectures is available here [German only]. For greater immersion in the contents taught, Karl Petersen and Dr. Christian Zwirner recommend the following selected specialist literature [German only].

The series of lectures covers three semester hours per week and will take place on the following dates (from 9 am - 3 pm on each day):

  • 17. April 2009
  • 15. May 2009
  • 29. May 2009
  • 05. June 2009
  • 19. June 2009
  • 26. June 2009
  • 10. July 2009

Teaching materials to the lectures [German only]:

Handout exercises (PDF 117 KB)