{"id":373,"date":"2024-09-24T15:13:19","date_gmt":"2024-09-24T15:13:19","guid":{"rendered":"https:\/\/finance-excellence.academy\/?page_id=373"},"modified":"2026-09-24T06:56:53","modified_gmt":"2026-09-24T06:56:53","slug":"non-current-non-financial-assets","status":"publish","type":"page","link":"https:\/\/finance-excellence.academy\/en\/langfristige-nicht-finanzielle-vermoegenswerte\/","title":{"rendered":"Master Class: Non-current non-financial assets"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8220;1&#8243; admin_label=&#8220;Hero&#8220; _builder_version=&#8220;4.25.2&#8243; _module_preset=&#8220;default&#8220; use_background_color_gradient=&#8220;on&#8220; background_color_gradient_direction=&#8220;148deg&#8220; background_color_gradient_stops=&#8220;#ffffff 30%|rgba(255,255,255,0.86) 100%&#8220; background_color_gradient_overlays_image=&#8220;on&#8220; background_color_gradient_start=&#8220;rgba(0,0,0,0.5)&#8220; background_color_gradient_end=&#8220;rgba(0,0,0,0.75)&#8220; 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Du erh\u00e4ltst praxisnahe Einblicke in die Anwendung von Standards wie zum Beispiel IAS 16 (Sachanlagen), IAS 38 (Immaterielle Verm\u00f6genswerte) und IAS 36 (Wertminderungen). 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_module_preset=&#8220;65059203-12d3-44f6-8371-3f5cf61a0475&#8243; header_font=&#8220;IBM Plex Sans Condensed|IBM Plex Sans Condensed_weight|||||||&#8220; header_text_color=&#8220;#111111&#8243; header_font_size=&#8220;18px&#8220; header_line_height=&#8220;1.4em&#8220; body_font=&#8220;IBM Plex Sans|IBM Plex Sans_weight|||||||&#8220; body_text_color=&#8220;rgba(0,0,0,0.64)&#8220; body_font_size=&#8220;16px&#8220; body_line_height=&#8220;1.75em&#8220; body_link_text_color=&#8220;#3a243b&#8220; animation=&#8220;off&#8220; header_font_size_tablet=&#8220;15px&#8220; header_font_size_phone=&#8220;14px&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; body_font_size_tablet=&#8220;15px&#8220; body_font_size_phone=&#8220;14px&#8220; body_font_size_last_edited=&#8220;on|desktop&#8220; border_radii_image=&#8220;on|6px|6px|6px|6px&#8220; global_colors_info=&#8220;{}&#8220;]<\/p>\n<p>Du verstehst, wann und wie welche Standards angewendet werden und kannst die relevanten Kriterien identifizieren.<\/p>\n<p>[\/et_pb_blurb][et_pb_blurb title=&#8220;Bilanzierung und Bewertung erkl\u00e4ren&#8220; use_icon=&#8220;on&#8220; font_icon=&#8220;&#xf0ae;||fa||900&#8243; icon_color=&#8220;#3a243b&#8220; icon_placement=&#8220;left&#8220; image_icon_width=&#8220;40px&#8220; content_max_width=&#8220;100%&#8220; _builder_version=&#8220;4.27.0&#8243; _module_preset=&#8220;65059203-12d3-44f6-8371-3f5cf61a0475&#8243; header_font=&#8220;IBM Plex Sans Condensed|IBM Plex Sans Condensed_weight|||||||&#8220; header_text_color=&#8220;#111111&#8243; header_font_size=&#8220;18px&#8220; header_line_height=&#8220;1.4em&#8220; body_font=&#8220;IBM Plex Sans|IBM Plex Sans_weight|||||||&#8220; body_text_color=&#8220;rgba(0,0,0,0.64)&#8220; body_font_size=&#8220;16px&#8220; body_line_height=&#8220;1.75em&#8220; body_link_text_color=&#8220;#3a243b&#8220; animation=&#8220;off&#8220; header_font_size_tablet=&#8220;15px&#8220; header_font_size_phone=&#8220;14px&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; body_font_size_tablet=&#8220;15px&#8220; body_font_size_phone=&#8220;14px&#8220; body_font_size_last_edited=&#8220;on|desktop&#8220; 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_module_preset=&#8220;65059203-12d3-44f6-8371-3f5cf61a0475&#8243; header_font=&#8220;IBM Plex Sans Condensed|IBM Plex Sans Condensed_weight|||||||&#8220; header_text_color=&#8220;#111111&#8243; header_font_size=&#8220;18px&#8220; header_line_height=&#8220;1.4em&#8220; body_font=&#8220;IBM Plex Sans|IBM Plex Sans_weight|||||||&#8220; body_text_color=&#8220;rgba(0,0,0,0.64)&#8220; body_font_size=&#8220;16px&#8220; body_line_height=&#8220;1.75em&#8220; body_link_text_color=&#8220;#3a243b&#8220; animation=&#8220;off&#8220; header_font_size_tablet=&#8220;15px&#8220; header_font_size_phone=&#8220;14px&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; body_font_size_tablet=&#8220;15px&#8220; body_font_size_phone=&#8220;14px&#8220; body_font_size_last_edited=&#8220;on|desktop&#8220; border_radii_image=&#8220;on|6px|6px|6px|6px&#8220; global_colors_info=&#8220;{}&#8220;]<\/p>\n<p>Du vertiefst Deine Kenntnisse in internationalen Rechnungslegungsstandards und bist besser auf berufliche Herausforderungen vorbereitet.<\/p>\n<p>[\/et_pb_blurb][et_pb_blurb title=&#8220;Praxisnahe Beispiele&#8220; 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Die praxisnahen Beispiele waren besonders hilfreich.\u201c<\/p>\n<p>[\/et_pb_text][et_pb_blurb title=&#8220;Anna Meier&#8220; image=&#8220;https:\/\/finance-excellence.academy\/wp-content\/uploads\/2024\/08\/new-portrait-11-800&#215;800-1-1-800&#215;800.jpg&#8220; icon_alignment=&#8220;left&#8220; content_max_width=&#8220;100%&#8220; _builder_version=&#8220;4.24.3&#8243; _module_preset=&#8220;203c76fc-aee0-4484-9be1-f0e2ebd81a8f&#8220; header_font=&#8220;IBM Plex Sans Condensed|IBM Plex Sans Condensed_weight|||||||&#8220; header_text_color=&#8220;#111111&#8243; header_font_size=&#8220;18px&#8220; header_line_height=&#8220;1.4em&#8220; body_font=&#8220;IBM Plex Sans|IBM Plex Sans_weight|||||||&#8220; body_text_color=&#8220;rgba(0,0,0,0.64)&#8220; body_font_size=&#8220;16px&#8220; body_line_height=&#8220;1.75em&#8220; body_link_text_color=&#8220;#3a243b&#8220; image_icon_custom_margin=&#8220;||||false|false&#8220; image_icon_custom_padding=&#8220;||||false|false&#8220; animation=&#8220;off&#8220; header_font_size_tablet=&#8220;15px&#8220; header_font_size_phone=&#8220;13px&#8220; header_font_size_last_edited=&#8220;on|phone&#8220; body_font_size_tablet=&#8220;15px&#8220; body_font_size_phone=&#8220;14px&#8220; body_font_size_last_edited=&#8220;on|desktop&#8220; border_radii_image=&#8220;on|6px|6px|6px|6px&#8220; global_colors_info=&#8220;{}&#8220;]<\/p>\n<p>Finanzanalystin<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8220;1_3&#8243; _builder_version=&#8220;4.17.3&#8243; _module_preset=&#8220;73121f80-a3ef-4484-8763-c3f18e3c56d2&#8243; custom_padding=&#8220;||30px||false|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_icon font_icon=&#8220;&#xf10d;||fa||900&#8243; icon_color=&#8220;#3a243b&#8220; icon_width=&#8220;32px&#8220; align=&#8220;left&#8220; module_class=&#8220;ai_ignore_font_icon&#8220; _builder_version=&#8220;4.24.3&#8243; _module_preset=&#8220;c2c23269-d09e-4bca-9247-65cd5ecf15a9&#8243; locked=&#8220;off&#8220; global_colors_info=&#8220;{%22gcid-f2943306-fa6c-45f0-b632-5fc00151366a%22:%91%22icon_color%22%93}&#8220;][\/et_pb_icon][et_pb_text quote_border_color=&#8220;#5a5a5a&#8220; _builder_version=&#8220;4.24.3&#8243; _module_preset=&#8220;ca5459fa-2abd-4000-9b59-3cb483bcc17e&#8220; text_font=&#8220;IBM Plex Sans|700|||||||&#8220; text_text_color=&#8220;rgba(0,0,0,0.64)&#8220; text_font_size=&#8220;18px&#8220; text_line_height=&#8220;1.75em&#8220; link_text_color=&#8220;#3a243b&#8220; quote_font=&#8220;IBM Plex Sans Condensed|700|||||||&#8220; quote_text_color=&#8220;#111111&#8243; header_font=&#8220;IBM Plex Sans Condensed|700|||||||&#8220; header_text_color=&#8220;#111111&#8243; header_font_size=&#8220;72px&#8220; header_line_height=&#8220;1.15em&#8220; header_2_font=&#8220;IBM Plex Sans Condensed|700|||||||&#8220; header_2_text_color=&#8220;#111111&#8243; header_2_font_size=&#8220;50px&#8220; header_2_line_height=&#8220;1.2em&#8220; header_3_font=&#8220;IBM Plex Sans Condensed|700|||||||&#8220; header_3_text_color=&#8220;#111111&#8243; header_3_font_size=&#8220;32px&#8220; header_3_line_height=&#8220;1.3em&#8220; header_4_font=&#8220;IBM Plex Sans Condensed|700|||||||&#8220; header_4_text_color=&#8220;#111111&#8243; header_4_font_size=&#8220;24px&#8220; header_4_line_height=&#8220;1.4em&#8220; header_5_font=&#8220;IBM Plex Sans Condensed|700|||||||&#8220; header_5_text_color=&#8220;#111111&#8243; header_5_font_size=&#8220;18px&#8220; header_5_line_height=&#8220;1.4em&#8220; header_6_font=&#8220;IBM Plex Sans Condensed|700|||||||&#8220; header_6_text_color=&#8220;#111111&#8243; header_6_line_height=&#8220;1.5em&#8220; custom_margin=&#8220;||10px||false|false&#8220; text_font_size_tablet=&#8220;16px&#8220; text_font_size_phone=&#8220;14px&#8220; text_font_size_last_edited=&#8220;on|desktop&#8220; header_font_size_tablet=&#8220;40px&#8220; header_font_size_phone=&#8220;24px&#8220; header_font_size_last_edited=&#8220;on|desktop&#8220; header_2_font_size_tablet=&#8220;28px&#8220; header_2_font_size_phone=&#8220;20px&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; header_3_font_size_tablet=&#8220;22px&#8220; header_3_font_size_phone=&#8220;17px&#8220; header_3_font_size_last_edited=&#8220;on|phone&#8220; header_4_font_size_tablet=&#8220;18px&#8220; header_4_font_size_phone=&#8220;15px&#8220; header_4_font_size_last_edited=&#8220;on|tablet&#8220; header_5_font_size_tablet=&#8220;15px&#8220; header_5_font_size_phone=&#8220;14px&#8220; header_5_font_size_last_edited=&#8220;on|desktop&#8220; header_6_font_size_tablet=&#8220;13px&#8220; header_6_font_size_phone=&#8220;13px&#8220; header_6_font_size_last_edited=&#8220;on|desktop&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220;]<\/p>\n<p>\u201eIch war beeindruckt von der klaren Struktur und den gut aufbereiteten Inhalten des Kurses. 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