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University of Regensburg

Note: Course scheduled, dates and presentation (online or on-site attendance) to be determined

In the summer term of 2020 Karl PetersenProf. Dr. Christian Zwirner and Dr. Corinna Boecker 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, the value of participations, business appraisals as well as foundation and transformation procedures or deferred taxes, will be the focus of attention. All of the lectures seek to impart practice-oriented information.