Master of Science in Finance, Accounting and Taxation · Master of Science in Finance, Accounting and Taxation ... Tax Effects and Tax Planning IFRS based Managerial Accounting

Master of Science in Finance, Accounting and Taxation

School of Business & Economics

1. Course Aims and Objectives 2

2. Why FACTS at the Freie Universität Berlin? 3

3. Module Descriptions and Syllabus 5

Semester 1 (Fall)Economic Simulation Game 6Empirical Research Methods 7General Business Studies / Economics 8Law 9

Semester 2 (Spring)Utility Theory and the Capital Market 14Advanced Financial Accounting 15IFRS based Managerial Accounting 16Tax Effects and Tax Planning 17

Semester 3 (Fall)Valuation of Firms 18International Tax Planning 19Auditing 20Selected Questions on Financing 21Selected Questions on Taxation 22Selected Questions on Financial Accounting and Auditing 23Audit Practice 24Accounting for Financial Instruments 25Tax Planning of Corporate Succession 26

4. Dahlem Lectures on FACTS 27

5. The Lecturers 28

6. Promoters of the Program 35

7. Admission Rules and other Questions 40

8. Disclaimer 41

Contents

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FACTS Master of Science in Finance, Accounting & Taxation

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Why FACTS at the Freie Universität Berlin?

• Equallysubstantiatedcoursesintheareasoffinance,managerialandfinancialaccounting,auditing,taxationandlaw

• ArangeoflecturesinEnglishisplannedinthe2ndsemester,includinganintegratedstayabroadwithoneorseveralpartneruniversities

• Teachingofinternationalstandards(suchasIFRSandISA)andinternationaltaxationasintegralpartoftheprogram

• Highacademicreputationoftheparticipatinglecturers

• Obligatoryseminarsinsmallgroups• Individualsupervisionbythelecturers(planned

admissionof30studentsperyear)• Thebiggestandoneofthebestequippedreference

librariesinGermanyforeconomicsandparticularlyforFACTSwithapprox.600,000volumes

• Goodcontactstoalargenumberofforeign universities

• Wide-rangingcontactsoutsideofacademiaandpracticallyorientedcourses,includingmanyex-cellentopportunitiesforinternships,e.g.withtaxconsultancyandauditfirms

• Recognitionforthesupervisedexamincommerciallawforthecertifiedaccountancyexamaccordingto§13bLawRegulatingtheProfessionofGermanPublicAuditors(Wirtschaftsprüferordnung)isplanned

• Courseswithintegratede-learningelements• Twotextbookspresentedwiththe“BestTextbook”

AwardbytheGermanAcadamicAssociationforBusinessResearch(VerbandderHochschullehrerfürBetriebswirtschaft)in2006and2007provetheaccreditedsuccessoftheteaching

• ExcellentperformanceintheCHE(CentreforHigh-erEducationDevelopment)UniversityRanking2008inthefieldofBusinessAdminstration.

Course Aims and Objectives

TheMaster’sprogramisaimedatspeciallyqualifiedstudentsatGermanandforeignuniversities.Theprogram`sobjectiveisenablingthebeststudentstogainaprofessionalqualificationbygraduationathigh-estacademiclevel.Basedonthecontentofabachelorcourseofstudy(consecutivecourse),theprogrampro-videsin-depthknowledgewhichisbothscientificallysubstantiatedaswellasapplicationorientatedinthefieldsoffinance,accounting(financialandmanagerialaccounting,auditing),taxationandsupplements(pri-marilylawandcloselyrelatedeconomicfields).

Theprogramwillconveythenecessaryexpertknow-ledgeandmethodstothestudentsaswellastheessentialkeyqualificationsrequiredforindependentscientificresearch,communication,andcriticalana-

FACTSstandsforFinance,Accounting,Taxation&Supplements.

lysisofscientificfindings,thusenablingthemtoactresponsiblyintheirfuturefieldofprofession.

Byprovidinganoverviewoftherelevantknowledgeandmethods,theprogramgivesthestudentstheopportunitytomakecontributionstoindividualareasofresearchontheonehand,andtodevelopappropri-atesolutionsforcomplexcurrentandfutureproblemsfromeconomicpracticeontheotherhand.

Thedegreecourseisdesignedtoequipthestudentswiththeappropriateskillsforascientificorpracticalprofessionbothinandoutsideofacademia(forexampleinataxconsultancyorauditfirm).Fromanacademicpointofview,thegraduates’capabilitytoreadforadoctorateisemphasised.

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Module Descriptions and Syllabus

Thefull-timeprogramofstudyshouldusuallybecompletedwithin4semesters.Themodulebasedprogramfocusesonthefieldsofeconomictaxation,financing,accountingandauditingaswellaslaw.Furthermore,aMaster’sthesismustbewritten.

Aftercompletingthemodules,thecoursecreditsareawardedaccordingtotheusualinternationalstan-dards.Atotalof120creditpointsmustbeachieved,andonecreditpointcorrespondstooneECTSpoint.Eachmodulecomprises10creditpoints.Somemo-dulesconsistofsub-moduleswith5creditpointseach.

Inthe3rdsemesterthreeobligatoryareasmustbeselected.Thestudentmustchoosebetweenthreeseminars(Accounting,FinanceandTaxation)andthethreemodulesAccountingforFinancialInstruments,AuditPracticeandTaxPlanningofCorporateSucces-sion.Researchseminarsandalsocasestudyseminars,e.g.intheformofasimulatedaudit,areoffered.Hence,thestudentswillabsolveabroadobligato-ryprogramensuringahighlevelofeducation.Inaddition,thereisthepossibilityofchoosingafurthersuitableobligatoryarea(obligatoryareaC)accordingtoindividualinterest.

Thefollowingtablegivesanexampleofastudyplan.

�th Semester (Spring) Master’s thesis

�rd Semester (Fall) Obligatory area A Obligatory area B Obligatory area C

Valuation of Firms Auditing International Tax Planning

�nd Semester (Spring)Teaching planned in English

Utility Theory and the Capital Market

Advanced Financial Accounting

Tax Effects and Tax Planning

IFRS based Managerial Accounting

1st Semester (Fall) Empirical Research Methods

General Business Studies / Economics

Law

Economic Simulation Game

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Empirical Research Methods

AlfredKuß

Learning objectives

Nowadaysempiricalresearchmethodsareessentialinmanagementandmarketingresearch.Thesemethodsarealsofundamentaltoavarietyofapplicationsofpractitioners.Thepurposeofthecourseistoprovidestudentswiththemostcommonresearchmethodsthatshouldenablethemtocomprehendandevaluatestudies(scientificaswellaspractical)thatapplythesemethods.Furthermore,abasicknowledgeaswellasanoverviewofdifferentmethodsprovideabasisfortheapplicationofthesemethodsshouldtheyberequired.

Content

FoundationsofscientifictheorieswhicharerelevantforotherpartsofFACTS.Thefollowingsubjectsarecovered:studydesign,thefoundationsofsamplings,interviewtechniques,measurement,reliabilityandva-lidityofqualitativeandquantitativedata,foundationsandapplicationsofexperimentalstudies,contentanalysis,foundationofinferencestatistics(estima-tions,tests),analysesofvarianceandregression,andanoverviewofmultivariatestatistics.

Forms of Teachingand Learning

Classroom Presence in Hours

Forms of Active Participation

Workload in Hours

Lecture, tutorial � hours per week Tutorial assignments, two short working papers, short presentation

Lecture attendance ��Preparation and studying of subject matter �0Tutorial assignments 1�Short working papers �0Short presentation 10Preparation before exam �0

Language: GermanTotal workload: 1�0Module duration: One semesterModule frequency: Every fall semesterPrerequisites: None. Successful completion of a course covering the module “Statistics for Economists” of the bachelor course of study “Business Studies” at the Freie Universität Berlin is however strongly recommended.

Semester 1 (Fall)

Economic Simulation Game

JochenHundsdoerfer

Learning Objectives

Thesimulationgamewillconveyin-deptheconomicinterrelationshipsandsupportsinparticulartheintegrationofknowledgeandmethodologycompe-tencesintheareaoffinance,financialaccountingandtaxation.Achallenging,multiperiodicscenariowithincreasingcomplexity(controlledbythesimulationgamecontroller)mustbemanaged.Thepartici-pantswillenhancetheirabilitiesinsolvingeconomicproblemsastheyhavetodealwithmodeluncer-tainty,inadequateinformationandtimepressure.Thequalificationachievedcanbeusedintheareasoffinance,accountingandtaxation.Thesimulationwillalsosupportthecommunicativecompetenceoftheparticipantsandanimatethemtolookintoopenscientificresearchquestions.

Content

Intheproject,acomputersupportedsimulationgame(forexampleTopSimGeneralManagementII)willbecarriedout.Theparticipantswillformteamsthatareincompetitionformarkets.Eachteammustmakeeconomicdecisionsconcerningallareasofacompanyfrommanufacturing,purchasing,personnelplanning,R&Dtomarketingandsales.Currenttopicssuchasvalue-orientedcorporateleadership,rating,socialandecologicalaspects,corporateidentity,sharepriceandcorporatevalueaswellaspersonnelqualifi-cations,productivityandrationalisationarealsoinclu-ded.Acomprehensivereportingsystem(managerialaccountingwithdetailedcostaccounting,financialaccounting–alternativelyaccordingtoHGBorUS-GAAP–,detailedmarketresearchreports)providestheinformationfortheparticipants’decisions.

Forms of Teaching and Learning

Classroom presence in Hours


Workload in Hours

Project, tutorial � hours per week Managing a model company, preparation, discussion and reflection on economic deci-sions on the level of working groups, discussion of tutorial assignments with reference to the course content, wor-king on case studies

Discussion of simulation game �Project preparation 1�Project attendance �0Studying after project ��Tutorial attendance 1�Preparation before and after tutorial �0Preparation and taking of exam �0

Language: GermanTotal workload: 1�0Module duration: one semester (block course at the beginning of the semester).Module frequency: Every fall semesterPrerequisites: None.

Semester 1 (Fall)

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Law

Thestudentscanchoosefromthefollowingmodules:

EuropeanLawCompanyLawTaxLawReorganisationandInsolvencyLaw.

Informationaboutchangesintherelevantmodulesisgivenin§4subsection3oftheexaminationregulationsoftheFACTSMasterprogramofstudy.Amoduleisconsideredtobecompletedwhenatleast10creditpointshavebeengainedinthenamedcourses.Forfurtherdetailsregardingthecoursesmentionedabove,pleaseconsultthemoduledescriptionsonpages10to13.

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Semester 1 (Fall)

General Business Studies / Economics

Inthefieldofgeneralbusinessstudiesthestudentsmustenrolforthemodule“ManagementforFACTSStudents”.

InthefieldofEconomicsthestudentscanchoosetwoofthefollowingmodules:

MicroeconomicAnalysesEconomicAnalysesoftheWelfareStateEconometricAnalysesInformationEconomicsMultivariateAnalysis.

Forfurtherdetailsregardingthemodulesmentioned,pleaseconsultthestudyregulationsandtherelevantsectionofthefacultyhomepage.Informationaboutanychangesintherelevantcoursesisprovidedin§4paragraph3oftheFACTSMaster’sexaminationregulations.

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Semester 1 (Fall)

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Workload in Hours

Lecture, tutorial � hours per week (fall seme-ster) and � hours per week (spring semester)

Solving practice cases, independent studying of subject matter

Lecture attendance �0Preparation and studying of subject matter, tutorial assignments 1�0Preparation and taking of exam �0

Language: GermanTotal workload: ��0Module duration: Two semestersModule frequency: Every fall semesterPrerequisites: None. Completion of a course covering the modules “Private Law”, ”Public Law” and “Commercial and “Company Law” in the bachelor course “Business Studies” at the Freie Universität Berlin is however strongly recommended.

Company Law (Subarea of Law)

ChristianArmbrüster

Learning Objectives

Themoduleconveysadvancedknowledgeincom-panylawwithaspecialemphasisoncompanieswithlimitedliability.Thisknowledgewillenablestudentstoassesstheadvantagesandrisksofthedifferentlegalstructuresthatareavailablefortheorganizationofeconomicactivities.Economicinterestsandlegalrightsofthevariousstakeholdersofacompanywillbecometransparent.Thediscussionofnumerouspracticallegalcasesisaimedatgivingstudentsadeeperinsightinlegalconflictsandtheirresolutioninthefieldofcompanylaw.

Content

ThebasicsofcompanylawThelegalformsofGbR,OHG,KGandEWiVThelegalformsofAG,GmbHandalsoSEBasicsofworkerparticipationrightsincompanylawBasicsofbusinesscombinationlaw.

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Semester 1 (Fall)

European Law (Subarea of Law)

MarkusHeintzen

Learning Objectives

ThemoduleaimsatfamiliarisingthestudentswiththemainfeaturesofEuropeanCommunitylaw.ThestudentslearnhowtheCommunityworks,howcom-petencesanddutiesareassignedtoeithermemberstatesorthecommunities,andabouttheessentialcontentanddoctrineofthefundamentalfreedomsandtheothersubstantivecommunitylawguarantees.TheconcurrencebetweenGermanlawandcommu-nitylawisofparticularimportance.ThestudentswilllearnhowtosolvecasesinEuropeanlawbasedonimportantjudicialdecisionsaswellaspubliclawcaseswithaEuropeanlawreference.

Content

AlongsidetheinstitutionallawoftheEC/EUthemo-duleisaboveallfocusedonsubstantivecommunitylaw,inparticularthefundamentalfreedoms.Specialimportanceisattachedtoreferencestonationallaw,i.e.theexecutionofcommunitylawbyGermanautho-ritiesandthecooperationbetweenmemberstatesandthecommunitiesinimplementingcommunitylawthroughthecourts.




Workload in Hours

Lecture, tutorial � hours per week Solving practice cases, independent studying of subject matter

Lecture attendance ��Preparation and studying of subject matter, solving practice cases ��Preparation and taking of exam �0

Language: GermanTotal workload: 1�0Duration: 1 semesterModule frequency: Every fall semesterPrerequisites: None. Graduation in a course of studies covering the following modules of the bachelor course “Business Studies” at the Freie Universität Berlin is strongly recommended: “Private Law”, “Public Law” and “Commercial and Company Law”.

Semester 1 (Fall)

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Conversion and Insolvency Law (Subarea of Law)

Frank-MichaelFrede

Learning Objectives

Thismoduleconveysthecapabilitieswhicharene-cessarytounderstandthecompositionandstructureofprocessesaccordingtoconversionandinsolvencylaw.Themainfeatureofthemoduleisthemethodofrealisingthereorganisationpossibilitiesaccordingtoconversionlawaswellasfrominsolvencycases.Aftercompletingthismodule,thestudentswillbeabletorecognisereorganisationprocessesaccordingtocon-versionlaw(UmwG),toevaluatethemandtoresolveindividualissues.Regardinginsolvencycases,theaimofthemoduleistherecognitionofthespecificcompanyrelevantcharacteristicsandassessmentofissuesofprac-ticalrelevance.Thestudentswilllearntorecogniseproblemsrelevanttoconversionandinsolvencylaw,considersystematicwaysofsolutionsandevaluatethemappropriately.

Content

Thebasicsofconversionlaw,changeofformsfromstockcompanytopartnerships,mergersofallcom-panyformsSpecialissues:reorganisationauditsandindustriallaw,mergers,disinvestments,othertransfers(e.g.defactosplitting);basicsofinsolvencylaw,openinganinsolvencyprocess,anopenprocess,assetdis-tributionandendingaprocess,specialprocesses,insolvencyplanprocesses,internationalinsolvencylaw,specialtopicswithpracticalrelevance(agree-mentofsubordinateclaims,comfortletters).

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Workload in Hours

Lecture, tutorial � hours per week Discussion of selected issues, opinions on theses, discussion on tutorial assignments on the course content.

Lecture attendance �0Preparation and studying of subject matter ��Tutorial assignments 1�Preparation and taking of exam �0

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every fall semesterPrerequisites: None. Completion of a course covering the modules “Private Law”, ”Employment Law” and “Commercial and “Company Law” of the Bachelor program of study “Business Studies” at the Freie Universität Berlin is strongly recommended.

Semester 1 (Fall)

Tax law (Subarea of Law)

MarkusHeintzen

Learning Objectives

Themoduleoffersthestudentsanintroductoryover-viewofthesystematicsoftaxlaw,especiallyincometaxlawandtaxproceedingslaw.Europeanandconsti-tutionallawdeterminantsareincluded.

Content

Taxliability,taxableobjectsandbasisofincometaxQualificationanddeterminationofsurplusincome,thebasictermsoflegalrelationshipsintaxlawandexecutionoftaxlaw,especiallythetaxadmi-nistrationact,theassessmentandascertainmentprocedureandlegalprotectionintaxationmatters;thebasicsofEuropeanlaw;EuropeanCommunityfundamentalfreedoms.

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Workload in Hours

Lecture, tutorial � hours per week Solving tutorial cases; independent studying of subject matter

Lecture attendance �0Preparation and studying of subject matter, completing tutorial assignments 1�0Preparation and taking of exam �0

Language: German or EnglishTotal workload: ��0Duration: Two semestersModule frequency: Every fall semesterPrerequisites: None. Graduation in a course of study covering the following modules of the bachelor course “Business Studies” at the Freie Universität Berlin is strongly recommended: “Private Law”, ”Public Law” and “Commercial and “Company Law”.

Semester 1 (Fall)

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1�

Advanced Financial Accounting

KlausRuhnke

Learning Objectives

Thismoduleconveysthenecessaryskillsfortheiden-tification,analysisandevaluationoffinancialaccoun-tingproblems.Aspecialfocusisonthemethodologyregardingthesolutionofcomplexaccountingpro-blemsprimarilyinaninternationalcontext,withtheaimofbroadeningofprofessionalknowledgeandmethodicalcapabilities.Aftercompletingthismodulethestudentswillbeabletosolveselectedaccountingproblemsofmediumtohighcomplexityaswellasfindsystematicsolutionsfornewproblems(interpre-tationofstandards,fillingloopholes)andevaluatethemproperly.

Content

Financialaccounting,especiallyproblemsolvingapproaches,treatmentofselectedtopicsinindividualfinancialstatementsandconsolidatedfinancialstate-mentsandfurtherreportingrequirementspreferableaccordingtoInternationalFinancialReportingStan-dards(IFRS).




Workload in Hours

Lecture and tutorial, with additional e-learning units (if required)

� hours per week Discussion of selected issues, opinions on theses, discus-sion of tutorial assignments on the course content, working on case studies and working with an interactive e-learning system in selected subareas

Lecture attendance �0Preparation and studying of subject matter ��Tutorial attendance 1�Preparation before and after the tutorial �0Preparation and taking of exam �0

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every spring semesterModule prerequisites: None. Completion of a course of study covering the following modules of the Bachelor course of study “Business Studies” at the Freie Universität Berlin is strongly recommended; “Basics of Financial Accounting”, “Basics of Ma-nagerial Accounting”, “Financial Accounting I” and “Financial Accounting II”. Required is profound knowledge of accounting and the preparation of individual financial statements according to national law (Handelsgesetzbuch, HGB) and IFRS as well as substantial knowledge of accounting policy, managerial accounting and valuation of firms.

Semester � (Spring)

Utility Theory and the Capital Market

LutzKruschwitz

Learning Objectives

Thismoduleconveystheskillsneededtoindepen-dentlyuseandcriticallyjudgethecurrenttheoreticalfinancingliterature.Themainfocusofthismoduleisonthemethodologyofneoclassicalorientedtheory.Aftercompletingthemodule,thestudentswillbeabletomodeleconomicdecisionproblemsfromafinan-cialperspective,developsolutionstotheseproblemsandindependentlyevaluatealternativeproblems.Oncompletionofthismodule,thestudentswillbeabletouseinformationaboutthepricesofsecuritiestoreachappropriatedecisionsregardingfinancingandinvestments.

Content

Thefiveseminallyandinternallyconsistenttheoriesuponwhichmodernfinanceisfoundedare:(1)utilitytheory,(2)statepreferencetheory,(3)meanvarianceportfoliotheory,(4)thecapitalassetpricingmodel(CAPM)andarbitragepricingtheory,(5)andoptionpricingtheory.Alloftheseconceptsarethoroughlypresentedanddiscussedinthismodule.




Workload in Hours

Lecture, tutorial � hours per week Discussion of selected issues, opinions on theses, discus-sion of tutorial assignments on the course content, wor-king on small case studies

Lectures attendance ��Preparation and studying of subject matter ��Tutorial attendance ��Preparation before and after tutorial ��Preparation and taking of exam �0

Language: EnglishTotal workload: �00Module duration: One semesterModule frequency: Every spring semesterPrerequisites: None. However, basic knowledge of algebra, differential and integral calculus is strongly recommended. Fur-thermore, financial basic knowledge (discounting, deriving cashflows from annual audits) is also helpful. The students should also possess elementary knowledge of statistical methods.


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Tax Effects and Tax Planning

JochenHundsdoerfer

Learning Objectives

Theaimofthismoduleistounderstandthetaxsystemandbusinesstaxationandtoconveyapro-foundknowledgeofthetechniquesandadvantageouscriteriaofbusinesstaxationandtaxplanning,givingthestudentstheabilitytoindependentlydevelopandsolveevendifficultproblemsoftaxeffectsandtaxplanning(instrumentalcompetences)andtoacquirenewknowledgeoftaxsystemsandeffects(systematiccompetences).

Content

Taxationandorganizationalform,periodicandape-riodictaxation.Taxplanning:effectsoftaxationoncorporatedecisions,taxationandallocation,nationalandcrossbordertaxation.




Workload in Hours

Lecture, tutorial � hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignments on the course content, working on case studies

Lecture attendance �0Preparation and studying of subject matter �0Tutorial attendance �0Preparation before and after tutorials �0Preparation and taking of exam �0

Language: English Total workload: �00Module duration: One semesterModule frequency: Every spring semesterPrerequisites: None. A basic knowledge of corporate taxation is however recommended.


IFRS based Managerial Accounting

KerstinLopatta

Learning Objectives

Themoduleconveysthenecessaryskillsforidentifica-tion,analysisandevaluationoffinancialandmana-gerialaccountingproblems.Thelinkbetweenfinancialandmanagerialaccountingisthemainemphasisofthismodule,requiringthestudentstointegratetheirknowledgefrombothareasinordertoidentifyandanalysetheinterrelationships.Thismodulewillextendthestudents’expertiseandmethodicalskillsandintroducethemtoanetworkdirectedwayofthinkingwithinthefieldoffinancialaccounting.Aftercompletionofthemodulethestudentswillbeabletosolveproblemsofmediumandhighcomplexityintheareaoffinancialaccounting,approachnewproblemssystematicallyandtoassessthemappropriately.

Content

Financialandmanagerialaccounting,theoreticalapproachesinfinancialandmanagerialaccounting,treatmentofselectedIFRSagainstthebackgroundofmanagerialaccounting,ratioanalysis,forecastingtakingthefinalanalysisintoaccount.




Workload in Hours

Lecture and tutorial � hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignment on the course content, working on case studies

Lecture attendance �0Preparation and studying of subject matter ��Tutorial attendance 1�Preparation before and after the tutorial �0Preparation and taking of exam �0

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every spring semesterModule prerequisites: None. Completion of a course covering the following modules of the Bachelor “Business Studies” at the Freie Universität Berlin is strongly recommended; “Basics of Financial Accounting”, “Basics of Managerial Accounting”, “Financial Accounting I” and “Financial Accounting II”. Required is profound knowledge of accounting and the preparation of individual company statements according national law (Handelsgesetzbuch, HGB) and IFRS as well as substantial knowledge of accounting policy, managerial accounting and valuation of firms.


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International Tax Planning

KayBlaufus

Learning Objectives

Thismoduleconveystheabilitiesandknowledgewhicharerequiredfortheindependentresolvingofcomplexinternationalproblemsofcross-bordertaxeffectsonbusinessdecisionsandtaxplanning.Learningandusingthemethodofinternationalbusinesstaxationisthemainfeatureofthismodu-le,allowingthestudentstoindependentlycarryoutcomplexprojectswithininternationaltaxplanningevenwithconstantlychangingtaxlaw.Aftercomple-tingthismodule,thestudentswillbeabletoanalysecross-bordersituationswithreferencetotaxlawandeconomicsaswellastosystematicallysolveandap-propriatelyassessnewproblems.

Content

Anoverviewofinternationaltaxation,internationaltaxburdencomparisons,theinfluenceoftaxesonthevaluationofmultinationalcompanies,taxationofin-ternationalmergersandacquisitions,transferpricingandinternationalsalestaxplanning.




Workload in Hours

Lecture, course � hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignments on the course content, working on case studies

Lecture attendance �0Preparation and studying of subject matter ��Tutorial attendance 1�Preparation before and after tutorial �0Preparation and taking of exam �0

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every fall semesterPrerequisites: None, however participation in the previous module “Tax Effects and Tax Planning” is strongly advised.

Semester � (Fall)

Valuation of Firms

LutzKruschwitz

Learning Objectives

Themoduleconveystheabilitytoassessalternativemethodsofthevaluationoffirmsinthetraditionofdiscountedcashflowmethodswithregardtotheirsui-tabilityforthecorrectconsiderationofpredeterminedformsofdebtanddisbursementpolicy.Aftercompletingthismodule,thestudentswillbeabletoreliablyjudgetheusabilityofalternativevalua-tioncalculationschemesandapplythemtoexemplarycases.Moreover,thestudentswillbeabletoindepen-dentlycreatecalculationschemessuitablefindingnovelsolutionsforproblemsregardingthevaluationoffirms.

Content

Therearetwoconcurrentlyexistingapproachestoappropriatelytaketherisksoffuturefreecashflowsandtaxadvantagesintoaccount:(1)thecapitalcostsconceptand(2)theconceptofriskneutralvaluation.Theseconceptscanbereconciledwithoneanotherassumingthatthefuturecashflowsoftheunleveredfirmfollowanautoregressiveprocess.Logicallystrin-gentvaluationcalculationschemescanbedevelopedonthesegrounds,whichcansatisfythemostdiversi-fiedformsofdebtanddividendpolicy.Topracticablyapplythevaluationcalculationschemes,thequestionofhowtherequiredinformationcanbereceivedistobesettled.




Workload in Hours

Lecture, tutorial � hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignments on the course content, working on small case studies

Lecture attendance �0Preparation and studying of subject matter ��Tutorial attendance 1�Preparation before and after tutorials �0Preparation and taking of exam �0

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every spring semesterPrerequisites: A good general knowledge of economics as well as successful participation in the modules “Utility Theory and the Capital Market”, “Tax Effects and Tax Planning” and “Advanced Financial Accounting” is strongly advised.

Semester � (Fall)

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Selected Questions on Financing(Obligatory area A or B)LutzKruschwitz

Learning Objectives

Theaimofthemoduleistolearnresearchmethodsandtheworkingconceptsoffinancingbymeansofselectedtopics.Thestudentswillidentify,analyseandevaluatetherelevantproblemsfromselectedissues.Allowingforthecurrentstateofexpertmethods,independentsolutionswillbeproducedandjustified.Thestudentswillalsolearntoindependentlyacquirenewknowledgeandskills.Themethodofproblemsolvingaswellastheachie-vedresultsmustbedemonstratedanddefendedinatermpaperaswellasinapresentation(groupand/orindividualpresentation).

Content

Selectedareasoffinancingwillbecovered(e.g.ma-nagementofpriceriskswithfuturestrading,manage-mentofcreditrisk,assetvaluation,valuationoffirms).Themaintopicoftheseminarisanintensivedis-cussiononthestateofcurrentresearchonselectedproblemsoffinance,includingtheory-basedandapplication-orientedquestions.Thesubjectmatterofthetutorialismoreoveradiscussionregardingap-propriatemethodologicalapproachesandtechniques,research,preparation,editoriallayoutandthepresen-tationofacademiccontent.




Workload in Hours

Seminars, tutorials � hours per week Preparation of a scientific paper and its presentation and defence, discussion of the other papers, follow-up papers, discussions of questions regarding writing of a paper

Seminar attendance �0Preparation before and after the of seminar including writing of a paper �0Tutorial attendance 1�Preparation before and after the tutorial �0

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: At least every second fall semesterPrerequisites: Good general knowledge of economics as well as successful participation in the modules “Utility Theory and the Capital Market”, “Tax Effects and Tax Planning” and “Advanced Financial Accounting”.

Semester � (Fall)

Content

Economicproblemsofauditingandtheirmethodsofresolution(informationasacoreelementoffunctio-ningmarkets,asymmetricinformationasamotivationforassuranceservices,thetheoreticalfoundationoftheauditprocess,accesstotheauditingprofession,professionalorganisations,auditingnormsandtheconsequencesofviolatingthem),theauditingprocess(riskmodels,takingonacontractandauditoryplan-ning,methodsofobtainingauditconfirmationusing,clientacceptanceandplanninganaudit,methodsofobtainingauditevidence,IT-audit,fraudandevaluationofthegoingconcernassumption,decisionmakinginauditingandreporting,qualitycontrol,furtherassuranceservices(systemisation,legallyrequiredandvoluntaryassuranceservices).Theinternational(especiallyInternationalStandardsonAuditing)andrelevantnationalauditingnormswillbecovered.

Auditing

KlausRuhnke

Learning Objectives

Thismoduleconveystheabilitieswhicharerequiredforcarryingoutaudits(especiallyannualaudits).Theeconomicproblemsofauditingandtheirpossiblesolutionsarethemainpointsofthismodule.Basedontheoreticalconsiderationsespeciallyregardingtheriskmodel,thesessionswillfocusonthepro-cessofanannualauditaswellasotherassuranceservices.Aftercompletingthismodule,thestudentswillhavethenecessaryskillstoproduceandpro-perlyjustifytheauditopinionaswellastojudgetheopinioncritically,enablingthemtorecogniseandsolveanyproblemsappropriately.Emphasisisalsoplacedonthedeterminationofsuitablepathwaysforauditingincomplexandunstructuredsituations.




Workload in Hours


Lecture attendance �0Preparation and studying of subject matter ��Tutorial attendance 1�Preparation before and after the tutorials �0Preparation and taking of exams �0

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every fall semesterPrerequisites: None, however participation in the module “Advanced Financial Accounting” or an equivalent module is strongly advised.

Semester � (Fall)

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Selected Questions on Financial Accounting and Auditing(Obligatory area A or B) KlausRuhnke

Learning Objectives

Thepurposeofthemoduleistoconveytheresearchmethodsandtheapproachtothesubjectonthebasisofselectedissuesfromtheareasoffinancialaccountingandauditing.Thestudentswillbeabletoidentify,analyseandevaluatetherelevantquestionsofselectedtopics.Allowingforthecurrentstateofexpertmethodology,independentsolutionswillbeproducedandjustified.Thestudentswillalsolearntoindependentlyacquirenewknowledgeandskills.Themethodofproblemsolvingaswellastheachievedresultswillbedemonstratedanddefendedinatermpaperaswellasinapresentation(groupand/orindi-vidualpresentation).

Content

Selectedtopicsinfinancialaccountingandauditingwillbecovered(e.g.carryingoutcapitalmarketorientedstudies,analysingcompanyreportsorcasestudybasedsimulationsofanannualaudit).Themaintopicoftheseminarisanintensivediscussiononthestateofcurrentresearchonselectedproblemsintheareasoffinancialaccountingandauditing,includingtheory-based,application-orientedquestions.Thesubjectmatterofthetutorialsismoreoveradiscus-sionregardingthevariedmethodicalapproachesandtechniques,thesearchforliteratureandtheprepa-ration,editoriallayoutaswellasthepresentationofacademiccontent.




Workload in Hours

Seminar, tutorial � hours per week Preparation of a scientific paper and its presentation and defence, discussion of the other papers, follow-up papers (if necessary), discus-sions of questions regarding writing of a paper

Seminar attendance �0Preparation before and after the seminar including writing of a paper �0Tutorial attendance 1�Preparation before and after the tutorials 1�

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: At least every second fall semesterPrerequisites: The “Advanced Financial Accounting” module or a similar course.

Semester � (Fall)

Selected Questions on Taxation(Obligatory area A or B) JochenHundsdoerfer

Learning Objectives

Themoduleteachesresearchmethodsforandtheapproachtothesubjectonthebasisofselectedtopicsfromtheareaoftaxation.Thestudentswillbeabletoidentify,analyseandevaluaterelevantproblemsofse-lectedissues.Allowingforthecurrentstateofexpertmethodology,independentsolutionswillbeproducedandjustified.Thestudentswillalsolearntoindepen-dentlyacquirenewknowledgeandskills.Themethodofproblemsolvingaswellastheachie-vedresultswillbedemonstratedanddefendedinatermpaperaswellasinapresentation(groupand/orindividualpresentation)

Content

Basicandcurrentquestionsoftaxsystemanalysis,taxeffectsandtaxplanning.Taxsystemanalyses:legalformsoftaxationinanationalandinternationalcon-text,aperiodictaxation.Taxeffectsandtaxplanning:Theeffectsoftaxationoncorporatedecisions,taxationandallocation,taxplanninginanationalandinterna-tionalcontext.




Workload in Hours

Seminar, tutorial � hours per week Literature research, prepara-tion of a scientific paper and its presentation and defen-ce, discussion of the other papers, follow-up papers, discussions of questions regarding writing of a paper

Seminar attendance �0Preparation before and after the seminar including writing of a paper �0Tutorial attendance 1�Preparation before and after the tutorial �0

Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: At least every second fall semesterPrerequisites: The “Tax Effects and Tax Planning” module or a similar course.

Semester � (Fall)

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Accounting for Financial Instruments (Obligatory area B or C)MartinSchmidt

Learning Objectives

Thismoduleconveysthenecessaryskillsfortheanaly-sisandevaluationoftheproblemsoftherecognitionoffinancialinstruments.Emphasisisplacedonthemainfeaturesoftherecognitionoffinancialinstru-mentsaswellasonthemethodsofproblemsolvingofcorrespondingrecognitionquestionsinanationalandinternationalcontext.Againstthebackgroundofthetheoreticalapproachtofinancialaccountingtherelevantnormsarereflectedupon,takingintoconsiderationempiricalfindings.Aftercompletingthemodule,thestudentswillbeabletosolveselectedproblemsregardingtherecognitionoffinancialinstrumentsofmediumandhighcom-plexity.Theywillhaveacquiredtheknowledgerequiredforthesystematicsolutionandappropriateassess-mentofnewproblems.Thestudentswillalsobecapableofevaluatingthenationalandinternationalnormstakingintoaccountthetheoreticalapproachestofinancialaccountingandempiricalconsiderations.

Content

AccountingforfinancialinstrumentsaccordingtoIFRSandnationallaw(Handelsgesetzbuch,HGB):typesoffinancialinstrumentsandthemainfeaturesoftheirpricing,recognitionandmeasurement,hedgeaccounting,equityanddebtinstrumentsandtheirdissociation,auditoffinancialinstruments,thecon-nectionbetweentherecognitionandmeasurementoffinancialinstrumentsandtheoreticalapproachestofinancialaccounting,theoreticalapproachestodistin-guishequityandliabilities.



Forms of active participation

Workload in Hours

Lecture, tutorial � hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignment on the course content, working on case studies


Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every fall semesterPrerequisites: None. Enrolment for the “Advanced Financial Accounting” module or a similar course is however strongly recommended.

Semester � (Fall)

Audit Practice (Obligatory area B or C)

Learning Objectives

Thismoduleconveyspracticallyorientedabilitiesrequiredfortheperformanceofannualaudits.Themainfocusisontheauditprocess.Againsttheback-groundoftherelevantauditingnormsandtheauditapproachofanauditfirm,thestudentswillbeabletounderstandtheauditingprocessandtoidentifyauditingproblems,reflectonthemcriticallyandfindpracticallyorientedsolutions.

Content

Introduction,themarketforassuranceservices,theobjectivesoftheannualaudit,theauditprocess,includingclientacceptanceandplanninganaudit,controlevaluation,substantiveprocedures,selectedauditareas,completingtheaudit,specialfeaturesofauditingconsolidatedfinancialstatements,documen-tationandreporting.



Formen aktiver Teilnahme

Forms of active Participation

Seminars, tutorials � hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignments on the course content, working on case studies


Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every fall semesterPrerequisites: None. Enrolment for the “Advanced Financial Accounting” module or a similar course is however strongly recommended. Furthermore, concurrent enrolment for the “Auditing” module is also recommended.

MarkusKronner,JoachimSchindler

Semester � (Fall)

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Dahlem Lectures on FACTS

isanaccompanyingseriesoflecturesfortheprogramofstudy,whichiscarriedouteverysemesterbythelecturersofFACTS.Everysemester,well-knownspeakerslecturefromtheoryandpractice.

Selectedspeakers:

Dr.MartinaBaumgärtel,Allianz AGProf.Dr.DieterBirk,University of MuensterDr.ChristophErnst,Ministerialrat in the Federal Ministry of JusticeMinRDipl.-Kfm.JohannesHöfer,Federal Ministry of Economic AffairsDr.RüdigerLoitz,PricewaterhouseCoopers BerlinDr.AnkeMüßig,University of St. GallenDr.h.c.RudolfMellinghoff,Judge in the Federal Constitutional CourtProf.Dr.RainerNiemann,Karl-Franzens-University, GrazProf.Dr.FranzReimer,University of Giessen.

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Dr.JoachimSchindler,KPMG BerlinProf.Dr.ChristianSchlag,Johann Wolfgang Goethe-University, Frankfurt a.M.Dr.BurkhardSchwenker,Roland Berger Strategy ConsultantsDr.Hermann-OttoSolms,Vice President of the Bundestag, FDPProf.Dr.KlausSpremann,University of St. GallenProf.Dr.ThomasStapperfend,Presiding Judge at the Fiscal Court of Berlin-BrandenburgRAWPStBDieterUlrich,President of the Chamber of Chartered Certified AccountantsProf.Dr.MartinWallmeier,University of Fribourg (Switzerland).

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Youcanfindthelatestinformationathttp://www.lectures-on-facts.de.




Workload in Hours



Language: German or EnglishTotal workload: 1�0Module duration: One semesterModule frequency: Every fall semesterPrerequisites: None. Enrolment for the module “Tax Effects and Tax Planning” module or a similar course is however strongly recommended.

Tax Planning of Corporate Succession (Obligatory area B or C)BerndSchult,ChristophRegierer

Learning Objectives

Thismoduleaimsatconveyingtheabilitieswhicharerequiredfortheanalysisandplanningoftheoptimalcorporatesuccession.Themainfeaturesoftransfertaxation(e.g.inheritancetaxandcapitaltransfertax)aswellasthedifferentformsofcorporatesuccessionarethecentralpointsinthismodule.Therelevanttaxnormsandthetaxeffectsarereflectedonagainstthebackgroundoftheoreticalapproachestotaxation.Aftercompletingthemodulethestudentswillbeabletosolveselectedtaxationproblemsofmediumandhighcomplexityincorporatesuccessionaswellastosystematicallyresolveandassessnewproblems.

Content

Corporatesuccessiontaxation,transfertaxationanditsplaceinthetaxsystem,instrumentsoftaxplan-ningofcorporateandbusinesssuccessionandtheirembeddingintheoreticalapproachesoftaxation.

Semester � (Fall)

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Markus HeintzenProfessor of public, administrative and tax law

Research interests

Constitutionallaw,currentlyinparticularconstitutionallawofpublicfinance;publiclawrelatedissuesintaxlaw;elementarylegalofEuropeanintegration.

Selected publications

MarkusHeintzen/AndreasMusil,DasSteuerrechtdesGesundheitswesens.SystematikundPraxis,2007;KommentierungderArt.104abis115Grundgesetz(„DasFinanzwesen“),in:IngovonMünch/PhilipKunig(Hrsg.),Grundgesetz-Kommentar,volume3,5thedition,pages815–1102.

Further activities

DeanoftheLawfaculty,memberoftheacademicadvisoryboardofthe„BerlinerSteuergespräche“,memberoftheassociationpromotingaccounting,taxlawandauditingintheUniversitiesofBerlinandBrandenburg,(VereinzurFörderungdesBilanz-undSteuerrechtssowiederWirtschaftsprüfungandenUniversitäteninBerlinundBrandenburg),memberoftheunionofGermanpubliclawlecturers(Verei-nigungderDeutschenStaatsrechtslehrer),memberoftheGermanTaxLawSociety(DeutscheSteuerjuri-stischeGesellschaft).

Kay BlaufusJunior professor of business taxation, financing, financial accounting and auditing

Research methods

Modeltheoreticalanalysesoftaxeffectsandtaxplan-ning,computersupportedsimulationcalculationsandempiricalanalysesonthebasisofcompanyandcapitalmarketdata.

Research interests

Internationaltaxplanning,taxcomplexity,theinflu-enceoftaxesinthevaluationoffirms.

Selected Publications

MonographonFairValueAccountingundtechnicalpapersoneconomicanalysesoftaxlaw.

Further activities

Researchgroupforquantitativetaxation(arqus),GermanAcademicAssociationforBusinessResearch

Lecturers

ThefollowingprofessorslecturemainlyintheFACTSarea:(other lecturers can be found on page 34)

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Lutz KruschwitzProfessor of financial management

Research interests

Utilityandcapitalmarkettheory,corporatefinance,investmenttheory,valuationoffirms


FinanzierungundInvestition,5thed.,2007;Discoun-tedCashFlow:ATheoryoftheValuationofFirms(co-authored),2006;Investitionsrechnung,11thed.,2007;morethan120papersoncorporatefinance.

Further activities

EuropeanFinanceAssociation,GermanFinanceAssociation,GermanSocietyforOperationsResearch,GermanAcademicAssociationforBusinessResearch,severalresearchco-operations,memberoftheTaskandAppealsCommissionoftheChamberofPublicAuditors,treasurerofthestudentloansocietyofBerlin.

Jochen HundsdoerferProfessor of business administration, in particular business taxation

Research interests

Taxeffectresearch,companytaxation,socialsecurity,corporateaccounting,corporategovernance.


DieeinkommensteuerlicheAbgrenzungvonEinkom-menserzielungundKonsum–Eineeinzelwirtschaft-licheAnalyse.Wiesbaden2002;CorporateCorruption:AktiveBestechungimAuftragshandelnundihreEin-schränkungdurchRechnungslegung,ZeitschriftfürbetriebswirtschaftlicheForschung2004,specialissue51/04,pages57–82;DerG-REITalstransparentbe-steuerteKapitalgesellschaft–steuerlicheUmsetzungundVorteilhaftigkeitsvergleich,DieWirtschaftsprü-fung2007;ZurGewichtungvonSteuerninunterneh-merischenInvestitionskalkülen:EineConjoint-AnalysedesEntscheidungsverhaltensselbstständigerÄrzte,BetriebswirtschaftlicheForschungundPraxis2007.

Further activities

AmericanTaxationAssociation,ArbeitskreisQuanti-tativeSteuerlehre(arqus,researchgroupforquan-titativetaxation),DeutscheSteuerjuristischeGesell-schaft(Germansocietyoftaxjurists),VerbandderHochschullehrerfürBetriebswirtschafte.V.(GermanAcademicAssociationforBusinessResearch),VereinfürSocialpolitik,memberoftheacademicadvisoryboardofthe„BerlinerSteuergespräche“.

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Klaus RuhnkeProfessor of Financial Accounting and Auditing

Research methods

Logicaldeductiveanalysestoquestionsregardingstandardsettingandinterpretationinthefieldofnationalandinternationalfinancialaccountingandauditing,explorativeandmodelsupportedempiricalanalyses.

Research interests

Internationalfinancialaccounting,auditingaswellasthedevelopmentofe-learningsystems.


Textbook„WirtschaftsprüfungnachnationalenundinternationalenNormen“,3rdedition,2007(co-author),Textbook„RechnungslegungnachHGBundIFRS“,2ndedition,2008,andmorethan60papersonfinan-cialaccountingandauditing.

Further activities

EuropeanAccountingResearchNetwork(EARNet),founderandmemberoftheScientificCommittee,consultantforquestionsconcerningaccountingandauditing,expertandparticipationinaccreditationprocesses,severalresearchcollaborations,memberoftheExaminationCommissionoftheChamberofPublicAuditors(Wirtschaftsprüferkammer),curatoroftheAIESECBerlin,memberoftheAAAandtheEAA.

Kerstin LopattaJunior professor of Financial and Managerial Accounting

Research methods

Empiricalanalysisofcompaniesandcapitalmarketdata.

Research interests

InterfacesbetweenIFRSandcontrollingaswellasmarketbasedaccountingresearch.


Monographonaccountingforgoodwill,technicalpapersintheareaofinternationalaccounting.

Further activities

EuropeanAccountingAssociation,VerbandderHochschullehrerfürBetriebswirtschafte.V.(GermanAcademicAssociationforBusinessResearch)

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Prof.Dr.Armbrüster,FU Berlin, Law faculty,

RAFrank-MichaelFrede,VAMED Management und Service GmbH Deutschland,

WPDr.MarkusKronner,KPMG Berlin,

Prof.Dr.AlfredKuß,FU Berlin, Economics faculty,

Other lecturers

andthelecturersinthefacultyofeconomicswhooffergeneralbusinessstudiesandeconomics.

RAWPChristophRegierer,RöverBrönner KG WPg StBG, Berlin,

WPCADr.JoachimSchindler,KPMG Berlin,

Dr.Dipl.-Kfm.MartinSchmidt,DRSC Berlin,

RABerndSchult,RöverBrönner KG WPg StBG, Berlin,

Promoters of the Program

TheFACTS-MasterProgramispromotedbyDeloitte,Ernst&Young,KPMGandPricewaterhouseCoopers.

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* This refers to the individual and legally independent member firms of the international Ernst & Young organization. In Germany, this is Ernst & Young AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft.

Our conviction is to create a sustainable dialog between the university and the business community. We therefore support the chair for Internal Accounting and Controlling.

Ernst & Young*, as a top audit and advisory firm, seeks excellent FACTS-Master graduates for its dynamic audit and transaction services.

Ernst & Young provides you with the suitable environment for your personal development in a global firm.

Take the opportunity with Ernst & Young – as an intern during your studies or as an assistant – and join us in Berlin, Germany or abroad. You will find the Berlin Office with more than 450 employees in the “Mitte” of Berlin just off the Bahnhof Friedrich-strasse.

What’s next for your future?www.de.ey.com/karriere

Tough enough?

1-009-9_HR-Anzeige_EY-Berlin-RZ.indd 1 09.02.2009 10:14:23 Uhr

Zu einem sehr guten Essen gehört das Gleiche wie zu einer sehr guten Lösung. Salopp gesagt: Exzellente Zutaten, exzellent zusammengestellt. In unserem Fall also hervorragende Leute in der richtigen Mischung. Genau das ist es, was wir bei Deloitte, einer der führenden Prüfungs- und Beratungsgesellschaften, so machen. Wir stellen für jeden unserer Kunden Teams auf, oft sogar aus allen Disziplinen, die voneinander profitieren. Es treffen sich also Wirtschaftsprüfer, Steuerexperten, Corporate Finance-Berater und Consultants. So ist ein Rundum-Blick über alle Bereiche garantiert und eine Lösung, die weiterge-dacht und wirklich auf dem Punkt ist. Für einen langfristigen Mehrwert. Dass das nicht nur unseren Kunden schmeckt, sondern auch den Mitarbeitern, versteht sich von alleine.

Wenn Sie mehr über uns und Ihre Karrieremöglichkeiten bei Deloitte wissen möchten, finden Sie die wichtigsten Infos auf unserer Website: www.deloitte.com/careers

Und wann kommen Sie auf den Punkt?

Kochen Sie gerne Ihr eigenes Süppchen?

Oder lieber mit Freunden?

Deloitte bezieht sich auf Deloitte Touche Tohmatsu, einen Verein schweizerischen Rechts, und/oder sein Netzwerk von Mitgliedsunternehmen. Jedes dieser Mitgliedsunternehmen ist rechtlich selbstständig und unabhängig. Eine detaillierte Beschreibung der rechtlichen Struktur von Deloitte Touche Tohmatsu und seiner Mitgliedsunternehmen finden Sie auf www.deloitte.com/de/UeberUns. © 2009 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft

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www.pwc.de

An Der Uni Lernt Man Von Den Besten.

Zum Beispiel Von Ihnen.

Warum wir uns so stark an Ihrer Hochschule engagieren? Weil wir gespannt sind auf neue Ideen. Weil wir gerne dazulernen. Und weil wir großen Wert darauf legen, unsere Erfahrungen mit anderen zu teilen. Das geht Ihnen ganz genauso? Dann sollten wir uns unbedingt kennenlernen. Zum Beispiel bei einer der Veranstaltungen, die wir an Ihrer Hochschule mitorganisieren. Oder Sie besuchen unser Karriereportal im Internet unter www.pwc-career.de. Wir freuen uns auf Sie.

PricewaterhouseCoopers. Die Vorausdenker.

© 2009. PricewaterhouseCoopers bezeichnet die PricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft und die anderen selbstständigen und rechtlich unabhängigen Mitgliedsfirmen der PricewaterhouseCoopers International Limited.

Als eine der größten Wirtschaftsprüfungs- und Beratungsgesellschaften gehört KPMG laut Mana-ger Magazin zu den bedeutendsten Arbeitgebern für Hochschulabsolventen. Im Jahr 2008 hat unser Unternehmen rund 40.000 Bewerbungen bei rund 1.600 Neueinstellungen erhalten. KPMG ist in Deutschland an 24 Standorten präsent. Die Berliner Niederlassung ist mit über 1.000 Beschäftigten unsere drittgrößte. In der Region Ost konnten wir 2008 das wachstumsstärkste Geschäft seit zwanzig Jahren verzeichnen.

Als Employer of Choice bieten wir unseren Mit-arbeitern die Vorzüge internationaler Entwicklungs-möglichkeiten. Mit der Fusion der deutschen, britischen und schweizer Gesellschaft zur KPMG Europe LLP haben wir im Jahr 2007 das Fundament

© 2009 KPMG AG Wirtschaftsprüfungsgesellschaft, eine Konzerngesellschaft der KPMG Europe LLP und Mitglied des KPMG-Netzwerks unabhängiger Mitgliedsfirmen, die KPMG International, einer Genossenschaft schweizerischen Rechts, angeschlossen sind. Alle Rechte vorbehalten.

Vom Hörsaal in die Praxis. Starten Sie mit uns durch.

für ein integriertes europäisches Unternehmen gelegt, das Hochschulabsolventen bereits den Direkteinstieg im Ausland ermöglicht. Inzwischen haben weitere Gesellschaften ihren Beitritt beschlossen. Unser weltweites Netzwerk rechtlich selbstständiger, nationaler Firmen bietet Karriere-perspektiven in 144 Ländern.

Das Dienstleistungsangebot von KPMG umfasst die Geschäftsbereiche Audit, Tax und Advisory. Im Mittelpunkt von Audit steht die Prüfung von Konzern- und Jahresabschlüssen.

Interesse an einer Karriere bei KPMG? Im Internet finden Sie uns unter www.kpmg.de oder auch ausführlichere Informationen zum Beruf des Wirt-schaftsprüfers www.join-the-business-class.de

RA FU Berlin final.indd 1 13.02.2009 15:21:45

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Published by

FreieUniversitätBerlinSchoolofBusiness&Economics

Garystraße21D-14195Berlin

Phone0049. (0)30.838-52471Fax0049. (0)30.838-52129

www.wiwiss. fu-berlin.dedekan@wiwiss. fu-berlin.de

DeanUniv.-Prof.Dr.JörgSydow

Finance,Accounting,Taxation&Supplements

April2008

FACTS

Photograph:DavidAusserhoferDesign:Media+Design,CenterforDigitalSystems(CeDiS),FreieUniversitätBerlin

Disclaimer

Theaboveinformationoffersanoverviewandisnotintendedtobelegallybindingorreplaceofficialregulations.Changesareespeciallypossibleoncetheexaminationandstudyregulationshavebeenfina-lised.Onlytheenactedandcurrentregulationsarelegallybinding.

Admission Rules and other Questions

Successfulcompletionofthe„BusinessStudies“ba-chelordegreecourseattheFreieUniversitätBerlinoracomparabledegreeisaprerequisiteforadmissiontotheFACTSMaster’scourseofstudy.

Detailsareprovidedintheregulationsfortheallo-cationofuniversityplaces(SatzungzurRegelungderVergabevonStudienplätzen)forthiscourse,andpreliminaryinformationisgivenonthefacultyhomepage(http://www.wiwiss.fu-berlin.de/studium-lehre/master/index.html).Admissionstakeplaceeveryfallandnumbersareexpectedtobelimitedto30students.Nostudyfeesarecurrentlybeingcharged.

Forfurtherdetailsregardingthecourseofstudiesandtheofferedmodules,pleaseconsultthestudyregulationsortheinformationprovidedonthefacultyhomepage.Concretequestionscanbesentbye-mailto:

[email protected].

Documents

Master of Science in Finance, Accounting and Taxation · Master of Science in Finance, Accounting and Taxation ... Tax Effects and Tax Planning IFRS based Managerial Accounting