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LMU Munich

In the 2009/2010 winter term, Karl Petersen, Dr. Christian Zwirner, Kai Peter Künkele and Dr. Corinna Boecker will give a series of lectures with exercises jointly with Prof. Dr. Dr. Manuel R. Theisen entitled "Handelsbilanz, Steuerbilanz & Corporate Governance – Herausforderungen und Neuerungen nach dem BilMoG" (Commercial Balance Sheet, Tax Balance Sheet & Corporate Governance - National Accounting in an International Context" from the field "Fachspezifische Grundlagen Accounting (Master)" (Special Accounting Fundamentals at Master of Management Studies Level) at the LMU Munich. The lectures and exercises are based on the close cooperation between Kleeberg and Prof. Dr. Dr. Manuel R. Theisen, Head of the Institute for Business Taxation and Tax Law at the LMU Munich.

In these lectures and exercises, Prof. Theisen and the speakers from Kleeberg will deal with the fundamentals of accounting and valuation under commercial law and tax law with issues concerning corporate governance also being a subject of discussion. With regard to accounting, Kleeberg will deal at length particularly with the innovations entailed in the German Act to Modernise Accounting Law (BilMoG). In addition to presenting the theory of accounting and valuation standards, the knowledge imparted will be consolidated based on exercises focusing on intangible assets (incl. goodwill), tangible assets, financial assets and current assets. Furthermore, the lectures and exercises will cover the procedure to be adopted for the accounting and valuation of provisions, the deferral of taxes and the innovations relating to equity. Particular attention will also be given to the transition to new German accounting law with specific transition issues being discussed based on a case study. Not least on account of the integrated sessions of exercises all the lectures will meet the demand for practical knowledge transfer.

A detailed overview of the arrangement of the part of the teaching provided by Kleeberg is provided here. The following selected specialist literature is recommended for further study of the contents taught.

The series includes one lecture and one session of exercises per week which start on 2 November 2009 and 4 November 2009 respectively (totalling six hours per week). A total of 9 ECTS can be acquired.

The dates of the lectures/exercises held by Kleeberg are as follows:

  • 23 November 2009, 4 to 6 pm (lecture)
  • 25 November 2009, 4 to 6 pm (exercises)
  • 30 November 2009, 4 to 6 pm (lecture)
  • 2 December 2009, 4 to 6 pm (exercises)
  • 7 December 2009, 4 to 6 pm (lecture)
  • 9 December 2009, 4 to 6 pm (exercises)
  • 14 December 2009, 4 to 6 pm (lecture)
  • 16 December 2009, 4 to 6 pm (exercises)
  • 21 December 2009, 4 to 6 pm (lecture)
  • 11 January 2010, 4 to 6 pm (lecture)
  • 13 January 2010, 4 to 6 pm (exercises)

Materials on the lectures [German only]: