Skip to content

Stocktaking, valuation and provisions in German accounts

The year-end work of a German business that draws up a balance sheet, read from the statute: the first module covers the stocktaking under §§ 240 and 241 HGB, with fixed values, sampling, perpetual and advanced or deferred counts, and the cost-flow assumptions. The second covers the valuation principles, acquisition and production cost, the lower-of-cost-or-market rule and the tax going-concern value. The third covers provisions and prepaid or deferred items, with discounting under commercial and tax law. Three modules with case studies.

Advanced3 modules68 minModule 1 free to read

2026 rules — verified on September 23, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • tell the inventory list apart from the stocktaking and say who must draw up an inventory and for which date
  • apply completeness and economic ownership when recording the stock
  • use fixed values and group valuation as the simplifications of § 240 HGB, with their conditions
  • distinguish sampling, perpetual stocktaking and advanced or deferred stocktaking under § 241 HGB
  • name the cost-flow methods of § 256 HGB and their tax limit in § 6(1) no. 2a EStG
  • name the six general valuation principles of § 252 HGB and apply them to a set of accounts
  • distinguish the prudence, realisation and imparity principles with examples
  • separate acquisition cost from production cost under § 255 HGB, with mandatory, optional and prohibited components
  • apply the moderate and the strict lower-of-cost-or-market rule of § 253 HGB, and the reversal of write-downs
  • explain where the tax balance sheet departs from commercial law through § 5(1) and § 6(1) EStG
  • name the cases in which § 249 HGB requires a provision, and apply the ban on all other provisions
  • measure provisions under commercial law at the necessary settlement amount and discount them under § 253(2) HGB
  • recognise the tax recognition bans in § 5(3) to (4b) EStG, especially for threatened losses
  • apply the measurement principles of § 6(1) no. 3a EStG, including the tax discount rate
  • record prepaid and deferred items under § 250 HGB and § 5(5) EStG

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 123 minFree — no accountStocktaking: what is counted, when, and with which simplificationsWhat you will be able to do
    • tell the inventory list apart from the stocktaking and say who must draw up an inventory and for which date
    • apply completeness and economic ownership when recording the stock
    • use fixed values and group valuation as the simplifications of § 240 HGB, with their conditions
    • distinguish sampling, perpetual stocktaking and advanced or deferred stocktaking under § 241 HGB
    • name the cost-flow methods of § 256 HGB and their tax limit in § 6(1) no. 2a EStG
    Read this module
  2. Module 223 minIncluded in the full courseValuing at the reporting date: principles, acquisition cost and the lower-of-cost-or-market ruleWhat you will be able to do
    • name the six general valuation principles of § 252 HGB and apply them to a set of accounts
    • distinguish the prudence, realisation and imparity principles with examples
    • separate acquisition cost from production cost under § 255 HGB, with mandatory, optional and prohibited components
    • apply the moderate and the strict lower-of-cost-or-market rule of § 253 HGB, and the reversal of write-downs
    • explain where the tax balance sheet departs from commercial law through § 5(1) and § 6(1) EStG
    View the module — full course
  3. Module 323 minIncluded in the full courseProvisions and prepaid or deferred items: duty, measurement and tax limitsWhat you will be able to do
    • name the cases in which § 249 HGB requires a provision, and apply the ban on all other provisions
    • measure provisions under commercial law at the necessary settlement amount and discount them under § 253(2) HGB
    • recognise the tax recognition bans in § 5(3) to (4b) EStG, especially for threatened losses
    • apply the measurement principles of § 6(1) no. 3a EStG, including the tax discount rate
    • record prepaid and deferred items under § 250 HGB and § 5(5) EStG
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (3)
    • Key figures (7)
    • Mistakes to avoid (3)
    • Official sources (3)

  • Exercise workbook (Word)

    Word

    • Learning objectives (3)
    • Key figures (7)
    • Mistakes to avoid (3)
    • Official sources (3)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.

Already purchased? Download your handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

Read in German

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.