[ 572BTAXGEWU15 ] IK Determination of Taxable Income
|
|
|
| Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Master's programme Tax Law and Tax Management 2023W vorhanden. |
|
| (*) Unfortunately this information is not available in english. |
 |
| 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 |
(*)KS Einkommensteuer und Körperschaftsteuer I (Einstiegskurs)
|
| Original study plan |
Bachelor's programme Business and Economics 2015W |
| 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
|
| Changing subject? |
No |
| Earlier variants |
They also cover the requirements of the curriculum (from - to)
2TAXCTPI: IK Calculation of Profits for Taxation Purposes (2009W-2015S)
|
|
|
|
| On-site course |
| Maximum number of participants |
40 |
| Assignment procedure |
Assignment according to priority |
|
