Contents of the ten preparatory papers
- Basis of International Accounting
- Intangible Assets and Impairment Tests
- Property, Plant and Equipment, Investment Properties and Leases
- Non-Current Assets Held for Sale and Discontinued Operations, Inventories as well as Construction Accounting
- Financial Instruments and Foreign Currencies
- Provisions and Liabilities
- Equity, Statement of Profit or Loss and Other Comprehensive Income, Revenue Recognition
- Income Taxes and Statement of Cash Flows
- Note Disclosures and Interim Financial Reports
- Group Financial Reporting
The second unit following the self-study phase is a five-day workshop week. During this week, experienced instructors briefly repeat the contents of the preparatory papers, illustrate them with further examples from financial reporting practice, and reinforce them with case studies and exercises. This also ensures optimal preparation for the three-hour final exam at the end of the week.
Certificate examination for the Certified Accounting Specialist (CAS)
Upon passing the final exam, you will be awarded the „Certified Accounting Specialist (CAS)“ certificate. This provides you with a recognized qualification and allows you to document sound practical knowledge and competence in IFRS and HGB to your employer or your clients. In addition, you will receive proof of further training in the field of finance with your degree. In our experience, this proof is often required in practice as a requirement for future management tasks with overall responsibility in corporate finance, which necessarily includes financial accounting. This is why our Certified Accounting Specialist (CAS) alumni network includes various managing directors and CFOs. Those who do not wish to take the exam or do not pass it will receive a detailed and meaningful certificate of attendance covering the contents of the preparatory papers and the workshop week.
The „Certified Accounting Specialist (CAS)“ certificate course is part of the Certificate of Advanced Studies (CAS) Accounting & Tax program, which in turn is part of the Executive MBA in Controlling & Consulting at Bern University of Applied Sciences (BFH). Through this cooperation, all participants of the Certified Accounting Specialist (CAS) certificate course will have a direct opportunity to apply the knowledge they have acquired to an academic program and have it credited to them there. More information at CAS Accounting & Finance.