In its 11th edition, this exercise book takes into account the changes in consolidated financial reporting brought about by the Bilanzrechtsmodernisierungsgesetz (BilMoG) of 2009. It also acknowledges that capital market-oriented parent companies must apply IAS/IFRS to the consolidated financial statements, while others may do so. Therefore, the international accounting standards have been given a broader scope in the tasks and questions than in previous editions. Some new tasks have been included, and many questions have been revised to reflect current developments. Recent issues, for which solutions are still disputed, have also been addressed, such as the treatment of IPOs in the consolidated financial statements, the full goodwill method, and the consolidated financial statements of GmbH & Co. KG.