In the spring term 2018, the course ACC 402 (International Financial Accounting and Business Taxation) will not be offered. There are no lectures, exercises and tutorials, but there will be an exam (90 minutes, two parts: Accounting (Part A), and Taxation (Part B)).
Regarding the taxation part of the course (Part B), the following information is provided: The basis of the taxation part (Part B) in the ACC 402 exam will be exclusively the contents of the lecture (including exercises and tutorials) offered in the spring term 2017. Access to all relevant materials is available under Ilias (Group: “ACC 402 International Financial Accounting and Business Taxation [V] (FSS 2017)”). The exam in the taxation part (Part B) will be similar to that of recent years: there will be three to four tasks with a focus on determining tax payments and the impact of taxes on investment decisions. A presentation is not required. Grading in the spring term 2018 is solely based on the 90 minutes written exam.
Please note: There is no course offered in the spring term 2018 that is comparable to the taxation part (Part B) of ACC 402.
For questions about the accounting part (Part A) of the course ACC 402, please contact the Chair of Professor Simons (https://simons.bwl.uni-mannheim.de/en/home/).
Concerning the date of the exam and further organizational questions, please contact the Studienbüro BWL (https://www2.uni-mannheim.de/ionas/uni/studienbueros/english/contact/student_services_i/).