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Authorized Aids

The following aids are allowed for exams of the chair 'Financial Accounting and Auditing':


Principles of Accounting (BA)

  • non-programmable calculator

Cost Accounting (BA)

  • non-programmable calculator

Financial Reporting I (BA)

  • economic law without commentation
  • tax law without commentation
  • non-programmable calculator

Financial Reporting II (BA)

  • economic law without commentation
  • non-programmable calculator

Financial Reporting under IFRS (MA)

  • International Financial Reporting Standards (IFRS) without commentation
  • non-programmable calculator

Consolidated Corporate Reporting (MA)

  • economic law without commentation
  • non-programmable calculator

Business Valuation and Analysis (MA)

  • non-programmable calculator

Auditing and Corporate Disclosure (MA)

  • economic law (in particular with HGB, AktG, PublG etc.) without commentation and without WPO
  • non-programmable calculator

Additional Courses (BA/MA)

The allowed aids will be announced in time. For further information click here.



 important notes:

  • the use of other means than the corresponding authorized aids is not allowed!
  • unless otherwise stated, the use of the IFRS (International Financial Reporting Standards) is NOT allowed
  • for the preparation of the economic law, tax law and IFRS please do not hesitate to contact us or click here and see the last bullet points

  1. HOMEPAGE UR

Faculty of Economics

Chair 'Financial Accoutning and Auditing'

Phone:+49 941943-2691

Fax: +49 941943-4497


address: Lehrstuhl "Financial Accounting and Auditing"
Universitätsstr. 31
93053 Regensburg

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