Association of business academics
The Bund der Wirtschaftsakademiker (BWA) eV was founded in Berlin in 1983 as an association of business academics to jointly safeguard and promote the interests of their profession.
backgrounds
As a professional association , the BWA brings together business academics from various fields from science and practice. Through this interdisciplinary dovetailing, comprehensive approaches to current issues in the German and international economy are developed. The focus is on business administration . This is done in particular by the BWA working group "Taxes and Auditing".
The basic idea of this working group is to bring together academics and those responsible for accounting , taxation and compliance with specialist, experienced auditors and consultants. The aim is to develop pragmatic, overarching solutions for fundamental questions of corporate accountability, taxation and corporate governance . He regularly prepares statements on key issues and publishes them in recognized specialist journals and book publishers.
working area
The association and the working group are headed by Joachim Tanski . The working group made concise statements on the following topics, for example:
- Evaluation jungle for self-created patents
- Obligation to report provisions for future audit costs
- Accounting for loan processing fees
- Fair value measurement of financial instruments
- Turning away from creditor protection in the Accounting Law Modernization Act ( BilMoG )
- Decisive principle between the commercial balance sheet and the tax balance sheet
- hidden profit distribution
- Prepaid expenses
- Efficiency review of the supervisory board according to the German Corporate Governance Code (DCGK)
Individual evidence
- ↑ Register of Associations Berlin (Charlottenburg), VR 7540, registered on December 27, 1983.
- ↑ Publications ( Memento of July 11, 2004 in the Internet Archive )
- ↑ The efficiency review of the Supervisory Board ( Memento from December 28, 2016 in the Internet Archive )
- ↑ Brandenburg University of Applied Sciences - Taxation and Accounting ( Memento from August 26, 2011 in the Internet Archive )
- ↑ Working group "Taxes and Auditing" - Significance in the change in accounting ( Memento from July 17, 2004 in the Internet Archive )