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

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

Vertiefungsmodule (VM) - Wahlmodule (40 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 Rechnungslegungssofware 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)