Annual and consolidated financial statements

Consolidated financial statements are the interim or annual financial statements of a company with the aim of determining the tax burden due, but also to provide internal and external addressees with a precise overview of the financial situation of the corporation. Based on this information, investors and creditors are able to make informed decisions. The German Commercial Code (HGB) regulates the obligation to prepare consolidated financial statements and specifies which companies are obliged to prepare consolidated instead of regular annual financial statements.

Capital market-oriented companies have generally been obliged to prepare accounts in accordance with IFRS standards since 2005.

Our services in the field of annual and consolidated financial statements include the following:

  • preparation of your annual financial statements according to HGB, optionally with plausibility assessments or explanatory report
  • preparation of your consolidated financial statements according to HGB or IFRS
  • preparation of a group management report
  • advisory analysis of results

Even if your company is not legally obliged to have its annual financial statements audited, you can benefit in many ways. Increase your attractiveness for investors by means of additional transparency or use an objective analysis as a basis for decision-making for your further actions.

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    Dr. Michael Joswig

    Berlin | Georgsmarienhütte | Osnabrück

    Dr. Claus Niemann

    Berlin | Georgsmarienhütte | Osnabrück

    Hartmut Boberg

    Georgsmarienhütte | Osnabrück

    Klaus Dunkel

    Georgsmarienhütte | Osnabrück

    Dr. Christoph

    Berlin | Georgsmarienhütte | Osnabrück

    Thomas Nickenig


    Johannes Esmann

    Georgsmarienhütte | Osnabrück