3603782: International accounting and taxation

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Semester:WS 13/14
Scheduled in semester:1
Semester Hours per Week / Contact Hours:54.0 L / 40.5 h
Self-directed study time:109.5 h

Module coordination/Lecturers


Master's degree programme in Banking and Financial Management (01.10.2008)


International Accounting
> Basics of tax accounting
> Deferred Taxes: Deferred tax liabilities and deferred tax assets
> Tax accounting process
> Effective tax rate and tax reconciliation

The Economics of Taxation
> Theory of Optimal Taxation
> Taxation and Saving Decisions
> Taxation and Investment Decisions
> Taxes and Capital Structure

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.

The course of International Taxation provides a comprehensive understanding of the impact of taxation on saving and investment decisions as well as the impact on capital structures. After completion of the course, the students are familiar with the fundamentals of the economics of taxation to the extent that they can explain the influence of taxation on investment and financing decisions.


Lectures Method

Interactive lecture, case studies.

Admission Requirements



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

1 written exam with 90 minutes editing time (80% of module grade)
1 presentation (20% of module grade)


Web-based online evaluation upon completion of module.


  • PWW-MA_International Accounting & Taxation (WS 13/14, bewertet)