Accounting of financial instruments according to IFRS and HGB: Types of financial instruments and basic principles of their pricing. Recognition and measurement of financial instruments, hedge accounting, equity and debt instruments and their definition. Audit of financial instruments, connection between the presentation of financial instruments and theoretical approaches to financial accounting, theoretical approaches to the differentiation of equity and debt capital. In the seminar-based lessons, the contents of the in-depth presentation are practiced and deepened, in particular by working on tasks. Prior attendance of the Fundamentals of Financial  Accounting module or equivalent courses are strongly recommended.