Type:Lecture
Language:English
Scheduled in semester:1
Semester Hours per Week / Contact Hours:27.0 L / 20.5 h
Self-directed study time:39.5 h
Module coordination/Lecturers
- Prof. Dr. Martin Wenz
(Modulleitung)
- Dipl. Wirtschaftsprüfer Iwan Zimmermann
(Externer Dozent)
- Dr. rer. oec. Jurij-Andrei Reichenecker, MSc UZH ETH LL.M.
(Co-Modulleitung)
Curricula
Master's degree programme in Banking and Financial Management (01.10.2008)Description
International Accounting
> Basics of tax accounting
> Deferred Taxes: Deferred tax liabilities and deferred tax assets
> Tax accounting process
> Effective tax rate and tax reconciliation
Learning Outcomes
The module International Accounting and Taxation introduces the issues of deferred taxes and an effective tax rate. Deferred taxes mean a future tax liability or asset, resulting from temporary differences between the accounting value of assets and liabilities and their value for tax purposes. Deferred taxes are used to calculate the effective tax rate, which shows the effective tax burden of a group of affiliated companies. After completion of the course on International Accounting, the students have at their disposal comprehensive knowledge of deferred taxes and the effective tax rate.
Qualifications
Lectures Method
Interactive lecture with cases.
Materials
The lecture materials, legal foundations, accounting standards and illustrations of facts relating to the exercises as well as possible further materials including selected literature are available on the Hochschulforum. Additionally, all the recommended literature is accessible at the library.
Exam Modalities
Part with 45 minutes editing time (40% of module grade) in the written exam and presentation (either this or the other lecture; 20% of module grade)
Dates
| Datum | Zeit | Raum |
| 17.10.2013 | 09:00 - 16:30 | H4 |
| 18.10.2013 | 09:00 - 16:30 | H4 |