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University of Ulm

In 2010 summer term, Karl Petersen, Dr. Christian Zwirner and Prof. Dr. Kai-Uwe Marten are holding a series of lectures at the University of Ulm. The lectures are based on the close cooperation between Kleeberg and Prof. Dr. Kai-Uwe Marten, Head of the Institute of Accounting and Auditing at the University of Ulm.

In these lectures, the nature and the fundamentals of a set of annual financial statements are explained in connection with the basic elements of balance sheet makeup according to the German Commercial Code, IFRS and US-GAAP. This includes the content and structure of the income statement in addition to the treatment in the balance sheet of selected items such as intangible assets, tangible fixed assets, inventories, financial instruments, equity and borrowed capital. Furthermore, the reporting requirements in the notes are discussed as well as the statement of shareholders' equity and segment reporting as supplementary calculations.

The series of lectures covers five hours per week and will take place on the following dates (from 10 am to 4 pm on each date):

  • 11 June 2010
  • 18 June 2010
  • 02 July 2010
  • 09 July 2010