Because of the specifics of the insurance production, the balance sheet of an insurance company has a special position in external accounting. The course Insurance Balance Sheets covers national and international sector-specific regulations according to HGB and IAS. The focus is on the presentation of technical provisions and assets in balance sheet and income statement. Based on this, procedures for the analysis of annual statements and mechanisms of a value-based management are explained. Finally, students work independently on current trends in accounting in insurance companies and analyse real insurance balance sheets.

The 2-hour course, which is supplemented by a block tutorial, takes place in winter trimester.