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University of Ulm

In 2018 summer term, Karl Petersen and Dr. Corinna Boecker 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, and IFRS . 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 will take place on the following dates (from 08 am to 12 am on each date):

  • 27 April 2018
  • 08 June 2018
  • 15 June 2018
  • 06 July 2018

In addition, Prof. Dr. Christian Zwirner is holding a series of lectures entitled “International Accounting II”. In the course of these lectures, the nature and principles of group accounting are conveyed to students on the basis of international accounting standards. This covers the path from individual financial statements to consolidated financial statements, the definition of the group of consolidated companies and the implementation of consolidation measures. The main contents of IFRS 3 are treated separately. Furthermore, the lectures are concerned with the cash flow statement and segment reporting as well as pension provisions and financial instruments. The lectures will be rounded off with an IFRS update that summarises the latest contents from the field of international accounting separately.

The series of lectures will take place on the following dates (from 8 am to 12 noon):

  • 27 April 2018
  • 04 May 2018
  • 18 May 2018
  • 25 May 2018
  • 08 June 2018
  • 15 June 2018
  • 22 June 2018