Prepare for IAS

Accountant International (IHK)

The contents of our part-time course to become an international accountant are primarily international accounting (IAS / IFRS) in individual and consolidated financial statements, financial management, international tax law and sales tax.

The contents of the course are based on the framework plan and the examination regulations for the DIHK accountant and look in the new concept for the Certified Accountant International (IHK) as follows:

International accounting individual financial statements according to IFRS with deviation from HGB (80 hours)

  • Accounting principles or accounting principles

    • Independence of the IFRS balance sheet from the tax balance sheet

    • Framework principles of accounting

  • Balance sheet structure according to the maturity

  • Balance sheet items on the assets side

    • Property, plant and equipment IAS 16

    • Qualifying assets IAS 23

    • Intangible assets IAS 38

    • Inventories IAS 2

    • Financial instruments IFRS 9

  • Balance sheet items on the liabilities side

    • Provisions IAS 37

    • Liabilities, especially currency translation, IFRS 9

    • Equity IAS 32

  • Individual questions about accounting

    • Land held as a financial investment IAS 40

    • Leasing IFRS 16

    • Deferred taxes IAS 12

    • Revenue recognition at a time according to IFRS 15

    • Revenue recognition over a period of time IFRS 15

    • Accounting for derivatives IFRS 9

    • Pension provisions IAS 19

    • Areas to be discontinued or non-current assets held for sale IFRS 5

    • Change of method, change in estimates, correction of errors in IAS 8

    • Events after the balance sheet date IAS 10

    • First transition from HGB to IFRS IFRS 1

    • Interim reporting IAS 34

  • Further closing components

    • Statement of comprehensive income IAS 1

    • Earnings per share IAS 33

    • Cash flow statement IAS 7

    • Statement of Changes in Equity IAS 1

    • Appendix IAS 1

  • Analysis of IFRS financial statements

    • Analysis of the financial position

    • Analysis of the financial situation

    • Analysis of the earnings situation

International accounting consolidated financial statements according to IFRS with deviations from HGB (64 hours)

  • Consolidated financial statements HGB and IFRS

    • Compulsory installation

    • Scope of consolidation

    • Organization in practice

    • Currency conversion

    • Consolidation Process

    • Case studies on the consolidation technique

International Tax Law (28 hours)

  • Double taxation treaty

    • Cause of double taxation

    • Conception of the double taxation agreement

    • Application of DBAs in practice

  • Methods of avoiding double taxation

    • Exemption method

    • Credit method

    • Crediting of fictitious withholding tax

    • Fallback clauses

  • Permanent establishment taxation

    • Impact of DBAs

    • Transfer of economic goods between the head office and the business premises

    • Endowment capital

    • Transfer pricing documentation

  • Taxation of participations in foreign corporations

    • Distributions of profits to natural persons

    • Distributions of profits to corporations

Sales tax (20 hours)

  • international line traffic

  • Services between the EU and third countries

  • Services between EU countries

  • Record keeping

Financial Management (16 hours)

  • International foreign trade finance

  • Exchange rate risks

  • Interest rate risks

  • Country Risks

Technical English (8 hours)

In contrast to the Certified IFRS Accountant, the subjects of international tax law, sales tax and financial management are taught here. In technical English, only basic English technical terms are taught here.

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