Inhalt

[ 2TAXCTPI ] IK Determination of Taxable Income

Versionsauswahl
Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Master's programme Tax Law and Tax Management 2023W vorhanden.
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Workload Education level Study areas Responsible person Hours per week Coordinating university
4 ECTS B2 - Bachelor's programme 2. year Business Administration Dietmar Aigner 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)Voraussetzungen gemäß Studienfach Betriebswirtschaftliche Steuerlehre UND zusätzliche positive Absolvierung KS Einkomenssteuer und Körperschaftssteuer I (Einstiegskurs)
Original study plan Bachelor's programme Business and Economics 2012W
Objectives Tax Accouting according to Sec 4 to 14 of the IITA and Sec 8 to 12 of the CITA
Subject Accounting Rules of § 189 ff UGB
Tax Accounting according to Sec 4 to 14 of the IITA and Sec 8 to 12 of the CITA
Tax Planning
Criteria for evaluation Exam
Methods Lecture
Language German
Study material Grünberger, Praxis der Bilanzierung
Slides
Changing subject? No
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority