Financial Reporting


In the course, the accounting standards in accordance with the German Commercial Code (dHGB) and International Financial Reporting Standards (IFRS) are introduced.

Learing Objectives

After successful completion, the students are expected to:

  • Know the diverse legal requirements and standards for financial reporting applied in Germany,
  • Apply and build concrete facts on the balance sheet subject to relevant regulations,
  • Assess accounting policy measures to achieve the predetermined financial targets,
  • Understand annual financial statements of companies.


  • Introductory considerations for financial reporting
  • Basics of financial reporting
  • Financial reporting in accordance with dHGB
  • Financial reporting in accordance with IFRS
  • Aspects of financial reporting policy

Additional Information

  • Admisson prerequisites: Contents of the compulsory modules of the first academic year of the B.Sc. in business administration at the RWTH Aachen (particularly Financial Reporting I)
  • Frequency of offer: every summer semester
  • Scope of the course: lecture and exercise: 4 SWS
  • Examination modalities: written exam (60 minutes)
  • Lecturer: H. Ketteniß