2nd Symposium Steuern & Bilanzen

On 6^th September 2019, the Tax Management Group together with the Accounting, Taxation and Auditing Group and the Financial Accounting and Auditing Group hosted the second Symposium on Taxes & Financial Reporting. During the half-day event, current topics of accounting, disclosure and taxation were presented and discussed.

After the welcoming address by a.Univ.-Prof. Dr. Matthias Petutschnig, Mag. Christoph Schlager (BMF) opened the event with his speach on "Aktuelle Entwicklungen im österreichischen Steuerrecht ". Michael Brightwell, MSc then presented his research project "Work for Equity Vereinbarungen für Start-Ups" and Markus Patloch-Kofler, MSc gave his presentation on "Der beizulegender Wert idF Anti-Goldplating-Gesetz 2019". The event was rounded off by Elisabeth Höltschl, MSc with her study on the subject "Erfüllungsbetrag iSd § 211 Abs 1 S 1 UGB – Überlegungen im Lichte der Effektivzinsmethode Effektivzinsmethode”.

The Symposium was a very successful event and we are looking forward to inviting you to the 3^rd Symposium Taxes & Balance Sheets on the 4^th September 2020.

Annual meeting of the Institute for Accounting & Auditing 2019

From 28^th to 29^th April 2019 the annual meeting of the Institute for Accounting & Auditing took place in Bad Aussee. Markus Patloch-Kofler, MSc and Elisabeth Höltschl, MSc. held the opening presentation on the topic " Beizulegender Wert und Erfüllungsbetrag – Überlegungen im Lichte der Effektivzinsmethode". Dr. Birgit Höfler then presented on " Lehrqualität im CBK", followed by Peter Stimakovits, MSc, LL.B. with his research project "Asymmetric cost behaviour and regulation" and Karoline Els, BSc "Equity or Debt - What is the economic substance of perpetual corporate hybrid bonds? The event was rounded off by Michael Brightwell, MSc with a lecture on " Work-for-Equity-Vereinbarung".