HGB compliance checklist
Checklist item |
Responsible |
|---|---|
Full consolidation applied (control basis per §290 HGB) |
Group consolidation team |
Equity method applied for all associates (§§311, 312 HGB) |
Group consolidation team |
Proportional consolidation applied for JVs where elected (§310 HGB) |
Group consolidation team |
Revaluation method used at acquisition (fair-value net assets per §301(1)) |
Group consolidation team |
Goodwill scheduled amortization configured (10-year default where life not estimable) |
System administrator |
Negative goodwill posting and §309(2) release rules configured |
System administrator |
Assets/liabilities translated at closing rate — RATETYPE = END |
System administrator |
Equity accounts translated at historical rate — RATETYPE = HISTAVG (not opening rate) |
System administrator |
Eigenkapitaldifferenz posted within equity (not OCI) |
System administrator |
Deferred tax on PPA recognized — mandatory per §306 HGB |
Group consolidation team |
§306 Satz 3 carve-out applied — no deferred tax on goodwill/negative goodwill difference itself |
System administrator |
Debt consolidation (§303) completed |
Group consolidation team |
Intra-group profit elimination (§304) completed |
Group consolidation team |
Income and expense consolidation (§305) completed |
Group consolidation team |
NCI — Anteile anderer Gesellschafter (§307) calculated and reviewed |
Group consolidation team |
GKV or UKV P&L presentation confirmed with client |
Group consolidation team |
Konzernbilanz passes control check (Aktiva = Eigenkapital + Schulden) |
Group consolidation team |
Konzern-GuV passes control check |
Group consolidation team |
Finance controller has formally approved the Konzernabschluss |
Finance controller |