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Stocktaking: what is counted, when, and with which simplifications
Dated official sources, and the contents this module links to · 1 section
Official sources
- HGB § 240 Inventar — verified on September 23, 2026
- HGB § 241 Inventurvereinfachungsverfahren — verified on September 23, 2026
- HGB § 246 Vollständigkeit. Verrechnungsverbot — verified on September 23, 2026
- HGB § 256 Bewertungsvereinfachungsverfahren — verified on September 23, 2026
- EStG § 6 Bewertung — Abs. 1 Nr. 2a — verified on September 23, 2026
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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.