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</o:shapelayout></xml><![endif]--></head><body lang=DE link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Sehr geehrte Damen und Herren,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-family:"Arial",sans-serif'>am Institut für Unternehmensführung (ifu)<span style='color:#1F497D'> </span>der Ruhr-Universität Bochum findet nächste Woche im Rahmen der Vorlesung von Herrn Prof. Dr. Bernhard Pellens ein Gastvortrag von Frau Maike Schuh statt, zu dem Sie herzlich eingeladen sind:<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:12.0pt;margin-left:70.8pt'><span style='font-family:"Arial",sans-serif;color:#002060'>Dienstag, 10. Dezember 2019, 8.30-10.00 Uhr, </span><span style='font-family:"Arial",sans-serif;color:red'>GD 03/230 (Hörsaaländerung)</span><span style='font-family:"Arial",sans-serif;color:#002060'><br><b>Maike Schuh</b><br>Senior Vice President Group Accounting & Global Financial Services Evonik Industries AG<br><strong><span style='font-family:"Arial",sans-serif'>Goodwill-Bilanzierung / Purchase Price Allocation bei Evonik<o:p></o:p></span></strong></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Die Referentin geht bei der Behandlung von Goodwill-Bilanzierung/Purchase Price Allocation bei Evonik auch auf die aktuelle Diskussion beim IASB, FASB und beim DRSC ein.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></b></p><p class=MsoNormal style='margin-left:70.8pt;text-indent:35.4pt'><strong><span style='font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></strong></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Einen <b>Lageplan</b> der Universität finden Sie unter<span style='color:#44546A'>:</span> <a href="http://www.ruhr-uni-bochum.de/anreise/download/RUB-Lageplan.pdf">http://www.ruhr-uni-bochum.de/anreise/download/RUB-Lageplan.pdf</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-family:"Arial",sans-serif'>Parkmöglichkeiten </span></b><span style='font-family:"Arial",sans-serif'>befinden sich (in begrenzter Anzahl) in den Parkhäusern P4 bis P8 , die Sie von der Universitätsstraße über die Ausfahrt Uni-Mitte erreichen können: <a href="http://www.ruhr-uni-bochum.de/anreise/pkw.html"><span style='color:windowtext'>http://www.ruhr-uni-bochum.de/anreise/pkw.html</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Über Ihren Besuch würden wir uns sehr freuen.<span style='color:#44546A'> </span>Wir bitten um Anmeldung unter <span style='color:#44546A'><a href="mailto:ifu@rub.de">ifu@rub.de</a>.<o:p></o:p></span></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Mit freundlichen Grüßen <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-7.1pt;border-collapse:collapse'><tr><td width=283 valign=top style='width:212.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>Thorsten Knauer<o:p></o:p></span></p></td><td width=170 valign=top style='width:127.6pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>Bernhard Pellens<o:p></o:p></span></p></td><td width=211 valign=top style='width:157.95pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>Martin Seidler<o:p></o:p></span></p></td></tr><tr><td width=283 valign=top style='width:212.25pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Arial",sans-serif'>Prof. Dr. Thorsten Knauer<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Arial",sans-serif'>Geschäftsführender Wissenschaftlicher Direktor<o:p></o:p></span></p></td><td width=170 valign=top style='width:127.6pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Arial",sans-serif'>Prof. Dr. Bernhard Pellens<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Arial",sans-serif'>Wissenschaftlicher Direktor<o:p></o:p></span></p></td><td width=211 valign=top style='width:157.95pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Arial",sans-serif'>Dr. Martin Seidler<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Arial",sans-serif'>Geschäftsführer<o:p></o:p></span></p></td></tr></table><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'>Institut für Unternehmensführung <b>(ifu)</b></span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'>Fakultät für Wirtschaftswissenschaft</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'>Ruhr-Universität Bochum</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'>Gebäude GD 02/243</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'>Universitätsstraße 150</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'>Tel: 0234/32-22235</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'>Fax.: 0234/32-14260</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'>E-mail:ifu@rub.de</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif;mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;mso-fareast-language:DE'><a href="http://www.ifu.rub.de/">www.ifu.rub.de</a></span><span style='mso-fareast-language:DE'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>