Grundlagen des Rechnungs- und Steuerwesens
Prof. Dr. Adrian Cloer, Attorney at Law/Tax Advisor
The module is structured in two parts. The first one (accounting) shows the basics of annual reports, accounting principles, and important balance sheet positions. In the second part (tax law) the students analyse the consequences of economic decisions in an organization and draw conclusions according to a design theory of businsess taxation to get an optimal location, legal structure, and financing option from a tax perspective. Moreover, an introduction to international Business taxation is given.
This module is the basis for the following mandatory module cost accounting as well as several electives in the second semester (especially „International Tax Planing and International Accounting“).
Courses within this programme module:
- Bilanzierung und Steuerrecht I