Einführungsphase (30 ECTS davon 8 ECTS im Bereich Financial Accounting und Reporting)

• Grundlagenmodule - Pflichtmodule (GM) 
  • GM2 Financial Accounting and Reporting (4 ECTS)
  
  
• Aufbaumodule - Wahlmodule 
  • AM1 Principles of Accounting (4 ECTS)

Vertiefungsphase (60 ECTS) 

Vertiefungsphase (60 ECTS) – 3 Vertiefungsmodule (VM) à 20 ECTS 

• VM6 Financial Accounting and Reporting I (20 ECTS)
  • Building Block: KU Internationale Rechnungslegung I: Principles of International Financial Accounting (MA) (4 ECTS, 2 SSt, pi)
  • Building Block: KU Internationale Rechnungslegung II: International Financial Reporting and Analysis (MA) (4 ECTS, 2 SSt, pi)
  • Applied Topic: KU Abschlussanalyse und Unternehmensbewertung (MA) (4ECTS, 2 SSt, pi)
  • Applied Topic: KU Einsatz der Rechnungslegungssoftware BMD in der Steuerberatung und Wirtschaftsprüfung (MA) (4 ECTS, 2 SSt, pi)
  • Special Topic: KU Corporate Governance (MA) (4 ECTS, 2 SSt, pi)
• VM7 Financial Accounting and Reporting II (20 ECTS)
  • Building Block: KU Internationale Rechnungslegung III: Advanced IFRS Reporting and Calculations (MA) (4 ECTS, 2 SSt, pi)
  • Building Block: KU ESG Reporting I (MA) (4 ECTS, 2 SSt, pi)
  • Building Block: KU ESG Reporting II (MA) (4 ECTS, 2 SSt, pi)
  • Special Topics: KU State of the Art: Current Issues in Accounting, Auditing and Corporate Governance I (MA) (4 ECTS, 2 SSt, pi)
  • Special Topics: KU State of the Art: Current Issues in Accounting, Auditing and Corporate Governance II (MA) (4 ECTS, 2 SSt, pi)

Masterarbeitsphase (30 ECTS)  

• Masterarbeitsseminar (6 ECTS)
• Masterarbeit (20 ECTS)
• Masterprüfung/Defensio (4 ECTS)