tax accounting
| Module: | 11 |
|---|---|
| Lecturer: | Prof. Dr. Max Pflitsch |
| Scope / Credits: | 5 Credits |
| Course type: | Lecture and exercise |
| Language: | German |
| Date and place: | tba |
| Beginning: | tba |
| Application | online |
Contents overview
In the bachelor's seminar, students deal with the basics of tax accounting and its special features in comparison to accounting according to HGB and IFRS. At a higher level, it is emphasised that the tax balance sheet follows independent objectives, resulting in partially deviating recognition and measurement rules. Key topics include the principle of authoritativeness, the accounting and valuation of assets and liabilities, and selected special issues relating to tax profit determination. After an introductory kick-off event, students work independently on a topic as part of a seminar paper, which they then present and discuss in a lecture.