Person

FH-Prof. Mag. Dr. Josef Arminger

International financial accounting, Local GAAP

Education

Johannes Kepler University Linz, Doctorate Degree in Social Sciences, Economics & Business, Dr.
Feb 2010 - May 2018
Wirtschaftsuniversität Wien, Betriebswirtschaft, Mag. rer.soc.oec.
Oct 1978 - Mar 1983

Professional career & activities

American Institut of Certified Public Accountants, CPA (US), Certified Public Accountant US
Jun 2001 - dato
Chamber of Certified Public Accountants Ausria, Certified Public Accountant, Certified Public Accountant
Jul 1993 - dato
Chamber of Certified Public Accountants Austria, Tax Consultatn, Tax Consultant
Jun 1987 - dato
KPMG, Senior Manager, Senior Manager
Jun 1993 - Aug 2009
KPMG, Manager, Manager
Aug 1987 - Jun 1993
KPMG, Audit Assistant, Audit Assistant
May 1983 - Aug 1987

Research interests

  • International financial accounting
  • Local GAAP
2018
J. Arminger - Distribution based on Seperate Financial Statements in Accordance with IFRS for SMEs considering the Aspects of Capital Maintenance and Creditor Protection, 2018 more
2018
J. Arminger, H. Fuchs, C. Lindner - FX-Risks in IFRS Consolided Fiancial Statement s - CFOactual, 2018, pp. 66-68 more
2018
B. Baumgartner, J. Arminger, D. Hartmayr - IFRS Consolidated Financial Statements - A Source of Information? - CFOactual, 2018, pp. 10-12 more
2015
J. Arminger - The "Rechnungslegungs-Änderungsgesetz 2014 - CFOaktuell, 2015, pp. 10-12 more
2015
J. Arminger, C. Engelbrechtsmueller - Pitfall in financial analysis - influence of GAAP and accounting policies in Handbook of Economic Metrics - Linde Verlag Wien, 2015, pp. 61-74 more
2015
J. Arminger - IAS 12 Income Taxes - Impact of Austrian Tax Law on Deferred Taxes in connection with Subsidiaries, Joint Ventures and Associated companies - AFRAC Publication, 2015, pp. 1-17 more
2015
J. Arminger, C. Hangl - External Financial Accounting in Fundamentals of Financial Management (Contributions to Compendium 1), (Editors: C. Eisl, H. Losbichler) - Linde Verlag, 2015, pp. 1-244 more
2015
J. Arminger, O. Nowotny, C. Sopp - Accounting for deferred taxes in accordance with Austrian GAAP (RÄG 2014) versus German GAAP in Certified Public Accounts Yearbook 2015 - Linde Verlag Wien, 2015 more
2014
J. Arminger - Exposure Draft of "Rechnungslegungs-Änderungsgesetz" an overview - CFOaktuell, 2014, pp. 210-213 more
2014
J. Arminger - Solvency-Tests - an Alternative to the Rules for Capital-Maintenance within the Balance Sheet in the European Union - Journal of Finance and Risk Perspectives, Vol. 2, No. 1, 2014, pp. 1-8 more
2013
J. Arminger, C. Hangl - EU-Directive 2013/34/EU - CFOactual, 2013, pp. 161-163 more
2012
J. Arminger - Nominal Capital Maitenance - a Phase-out Model? - RWZ Law & Accounting, 2012, pp. 285-290 more
2012
J. Arminger - Solvency Tests - an Alternative to the Concept of Nominal Capital Maintenance within the European Union? - IRZ-Journal for International Financial Accounting, 2012, pp. 343-349 more
2012
C. Hangl, J. Arminger - Volume I: External Financial Accounting in Fundamentals of Managerial Finance (Contributions to Book: Part/Chapter/Section 1), (Editors: C. Eisl, H. Losbichler) - Linde Verlag Wien, 2012 more
2012
J. Arminger - The importance of correct transfer-prices for financial statements in Handbook tranfer-pricing (Editors: S.Bernegger, W. Rosar, F. Rosenberger) - Linde Verlag Wien, 2012, pp. 845-859 more
2011
J. Arminger - Presentation requirements, information rights in Austrian GAAP Viennese Commentary (Contributions to Book: Part/Chapter/Section 272), - Manz Verlag, 2011, pp. 2-13 more
2010
H. Jodlbauer, J. Arminger, C. Engelhardt-Nowitzki, J. Hofstadler, J. Kraigher-Krainer, H. Losbichler, S. Wiesinger - Editors of the Conference Proceedings - Proceedings Conference Day 2010, Steyr, Austria, 2010 more
2010
J. Arminger - IFRS 9: Financial Instruments - CFOaktuell, 2010, pp. 15 more
2010
J. Arminger - Lease-Accounting according IFRS from the perspective of the lessee; - CFO today, Vol. 2010, No. 6, 2010, pp. 214-217 more
2009
J. Arminger - Intended modification of accounting for income taxes according to IFRS - convergence at any cost? - Journal of Law and Accounting, 2009, pp. 220-222 more
2008
J. Arminger, C. Hangl - External Financial Accounting in Basics of Financial Management (Contributions to Book: Part/Chapter/Section 1), (Editors: C. Eisl, C. Hangl, H. Losbichler, A. Mayr), 2008, pp. 1-229 more
2005
J. Arminger, O. Nowotny - Deferred Taxes - tax rate according to IFRS, US-GAAP and Austrian GAAP in connection with enacted and announced changes of tax-rates - Journal of Law and Accounting, 2005, pp. 16-17 more
2005
J. Arminger - Practical Guidance International Financial Reporting Standards (IFRS) in Practical Guidance International Financial Reporting Standards (IFRS) - Linde Verlag Wien, 2005 more
2005
J. Arminger - property, plant and equipment in Guidance for Users for International Financial Reporting Standards (IFRS) (Editors: R. Hassler, H. Kerschbaumer) - Linde Verlag Wien, 2005 more
2002
J. Arminger - Modification of Consolidation Rules for Special Purpose Entities according to US-GAAP - Journal of Law and Accounting, 2002, pp. 241-245 more
2002
J. Arminger - Consolidated Financial Statements according to par. 245a HGB (Austrian GAAP) - no application for accounting according US-GAAP - Journal of Law and Accounting, 2002, pp. 273-276 more
2001
J. Arminger - New Accounting Rules for Goodwill and Business Combinations according to US-GAAP - Journal of Law and Accounting, 2001, pp. 359-362 more