Study of Accounting and Taxation

The area of Accounting and Taxation provides insights into the relevant aspects of company taxation as well as internal and external accounting.

More than 30 different courses at bachelor’s, master’s and PhD level develop students’ understanding of the subject matter both from a theoretical point of view and, more importantly, from a practical perspective.

You can focus your studies on the following areas:

• Current issues in the theory and practice of auditing
• Dogmatic and conceptual foundations of the IFRS (International Financial Reporting Standards) in terms of conceptual framework, activation and passivation rules, as well as valuation principles
• Analysis of annual accounts from the perspective of equity providers and external creditors
• Theoretical and practical concepts of financial controlling
• Role of traders in internal decision-making, e.g. providing relevant information
• Impacts of company taxation in terms of management decisions, e.g. choice of legal form and location
• Influence of company taxation on international economic activity

The area of Accounting and Taxation uses the ILIAS and KLIPS 2 platforms for the organisation of their courses.