Courses and trainings for companies - Ernst & Young Academy of Business
menu

German GAAP

This course is delievered in Polish and can also be organised in-house. If you are interested in this programme, please contact the course co-ordinator - Natalia Medyńska | tel. +48 789 407 645 | natalia.medynska@pl.ey.com.

  • For whom?
  • Objectives and advantages
  • Programme
  • Date and location
  • Tutors
  • Price
  • Contact
  • Educational points/units
  • Download course programme in PDF

For whom? 

  • A wide range of employees of companies with German capital responsible for reporting and financial management
  • Financial directors, chief accountants and employees of finance departments responsible for converting financial data into German GAAP
  • Financial controllers and controlling services
  • Statutory auditors verifying consolidation packages sent to German parent entities.

Objectives and advantages

  • The training has a workshop character: it combines various trainer presentation techniques with the participants' own work
  • Intensive and practical: each of the rules is richly illustrated with numerical examples
  • Discussion of the most popular differences between Polish and German accounting principles
  • Classes are conducted by trainers with many years of practical experience. 

Programme 

The training consists of two training days, during which the legal basis of German GAAP, superior accounting principles, differences in the presentation and valuation of individual assets, liabilities, profit and loss account and the process of transforming data to prepare a consolidation package will be discussed.
Day 1
  • Superior accounting principles
  • Balance sheet - assets
  • Intangible assets
  • Property, plant and equipment
  • Leasing
  • Investments
  • Wrestling
  • receivables
  • Cash
  • Prepayments and accrued income
  • Deferred income tax
Day 2 
  • Balance sheet - Liabilities
  • Equity capital
  • reserves
  • Liabilities
  • Accrued expenses
  • Profit and loss account - comparative and calculation option
  • The process of transforming HB I into HB II
  • Presentation adjustments
  • Adjustments of the previous year
  • Result adjustments
  • Conversion to group currency
During the training, each discussed difference will be supported by examples and tasks.

Materials 

Participants receive a full package of training materials. Due to the broad context of the issues presented, the materials are not only used in class, but also allow you to return to the topics discussed after the training to repeat and consolidate the acquired knowledge.
The materials are richly illustrated with practical examples to better assimilate the issues discussed. 

Date and location 

​2-3 December 2021 | Online Live

Tutors

Bartosz Sowiński 

Statutory auditor since 2012. A graduate of the Faculty of Economics at the Poznań University of Economics.
He gained professional experience, among others, in one of the international consulting companies, as the Audit Department Director. 

He specializes in auditing and reviewing individual and consolidated financial statements prepared in accordance with Polish and IFRS regulations, due diligence processes, business valuations, business optimizations, verification and implementation of internal control, mergers, divisions and liquidations of business entities, preparation of consolidation packages according to various accounting standards, especially according to German GAAP.
Supported industries include Automotive, Chemical, Pharmaceutical, FMCG, Construction, Furniture, Paper, Transport and Forwarding, Electrotechnical, Renewable Energy. He participated in the study of Public Trust Units and in the introduction of entities to the Warsaw Stock Exchange. 
Price 2100.00 PLN (+ 23% VAT)
E-mail the Course Co-ordinator

Contact 

Natalia Medyńska | tel. +48 789 407 645 |natalia.medynska@pl.ey.com

Educational points

CPD (Continuing Professional Development) - our trainings meet the requirements of international professional organizations (ACCA, IIA) regarding the further education of their members.