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University of Bamberg

In the 2019 summer term,  Markus Wittmann will be holding two lectures in the series on the subject of “Wirtschaftsprüfung und Corporate Governance“ (Accountancy and Corporate Governance) which Prof. Dr. Brigitte Eierle is offering with the assistance of various speakers working in accountancy.

In these lectures, the fundamentals and the process of auditors under commercial law will be explained, whilst also dealing with issues concerning quality assurance and the enforcement of standards. In this context, Markus Wittmann will, on the one hand, be discussing the description of the content and tasks involved in the accountancy profession as well as the relevant professional organisations. On the other hand, he will explain the different standards on which the audit is based and also consider generally accepted auditing standards. 

The series of lectures covers two hours per week during term time and will take place on the following dates (from 4:00 until 6:00 pm on each day):

  • 09 May 2019
  • 16 May 2019

Furthermore, Prof. Dr. Christian Zwirner is holding a guest lecture on 27 June 2019 within the scope of the lecture “Rechnungslegung nach IFRS” (financial accounting according to IFRS) titled „IFRS-Bilanzierung und -Bewertung – Herausforderungen im aktuellen (Niedrig-) Zinsniveau“ (IFRS-accounting and -valuation – challenges in the current (low-) interest environment). In this presentation, students learn about the consequences of the current low-interest environment for accounting, measurement and reporting. Additionally, the lecturer discusses the significance of the interest rate for IFRS 16 as well as its impact on debt and WACC (Weighted Average Cost of Capital).