|
Instructors: Prof. Dr. jur. Heribert Anzinger
Event type:
Lecture
Org-unit: Dept. 01 - Law and Economics
Displayed in timetable as:
vl_BilanzStR
Subject:
Crediting for:
Hours per week:
2
Language of instruction:
German
Min. | Max. participants:
- | -
Literature:
Thiel, K. & Lüdtke-Handjery (2005): Bilanzrecht, (5. Aufl.).
Weber-Grellet (2004): Bilanzsteuerrecht, (7. Aufl.).
Kopie & Zimmermann (2006): Bilanzsteuerrecht, (12. Aufl.) (Fallsammlung).
Preconditions:
The prior attendance of the lectures accountancy, annual accounts, commercial and corporate law is recommended but no condition.
Expected Number of Participants:
16
Official Course Description:
- Subject and legal basis of company tax law and auditing
- Authoritative principle of the financial commercial statements
- Activation and passivation in the tax statement
- Overview of the valuation in the tax statement
|
