Use our contact form or give us a call! We look forward to hearing from you!

University of Regensburg

In the summer term of 2011 Karl Petersen and Dr. Christian Zwirner will be holding a course of lectures at the University of Regensburg on the topic "Spezialthemen der Rechnungslegung und Wirtschaftsprüfung" (Special Issues of Financial Accounting and Auditing). The lectures are based on the close cooperation between Kleeberg and Prof. Dr. Axel Haller who holds the Chair of Financial Accounting and Auditing at the University of Regensburg.

In these lectures, the two speakers will initially consider the tasks and areas of work of the auditor as well as the fundamental principles of auditing annual financial statements under commercial law. Following this, they will explain the auditing of selected items of accounts prepared in compliance with commercial law (e.g. fixed assets, inventories, provisions, turnover etc.). In the second half of the semester, special topics, for example special features in connection with intangible assets, reverse acquisitions based on IFRS 3, the value of participations, business appraisals as well as foundation and transformation procedures, will be the focus of attention. Finally, the effects of the Bill of the Federal Government for the Act to Modernise German Balance Sheet Law (BilMoG) on commercial annual financial statements and auditing these will be discussed. All of the lectures seek to impart practice-oriented information.

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

The series of lectures covers two semester hours per week and will take place on the following dates (from 8 - 11 am on each day):

  • 09 May 2011
  • 16 May 2011
  • 23 May 2011
  • 30 May 2011
  • 20 June 2011
  • 04 July 2011
  • 11 July 2011 (written examination)