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Module 122 min2486 wordsFree — no account

Who prepares annual accounts, and in which size class

A way to check what has landed — no marks, no account · 1 section · 339 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

What do a sole merchant's annual accounts consist of under § 242(3) HGB?

Question 2 of 6

Question 2 of 6

A GmbH & Co. KG has a GmbH as its only general partner. Which rules apply to its accounts?

Question 3 of 6

Question 3 of 6

At the reporting date a GmbH is above the small-company limit only on revenue. Which class is it in if it was small the year before?

Question 4 of 6

Question 4 of 6

How is the average number of employees determined under § 267(5) HGB?

Question 5 of 6

Question 5 of 6

A GmbH is formed in 2025 and exceeds two small-company criteria on its first reporting date. From when is it medium-sized?

Question 6 of 6

Question 6 of 6

From which financial years must the thresholds in force since 17 April 2024 be applied?

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