Accounting for the Energy Industry


Lecturer:   Prof. Dr. Inge Wulf  
Responsible scientific assistant:   RenĂ© Alexander Staikowski, M.Sc.  
Course format:   Lecture  
Course catalog number:   W 6613  
Semester hours per week (SWS):   2  

Learning objectives

Students are familiar with the effects of the Energy Industry Act on accounting and will develop specialist skills in special accounting issues for energy suppliers, risk reporting, risk management and the management of special issues in the energy industry.


1. Company concentrations and unbundling according to the EnWG

2. Balance sheet and P&L structures of large energy suppliers

3. Goodwill

4. Other intangible assets

5. Property, plant and equipment

6. Provisions

7. Hedging transactions - derivative financial instruments

8. Emission rights

9. Risk reporting and risk management

10. Segment reporting and value-oriented corporate management