schneefink

Con.txt is online again this year (June 26-27), and panel voting is open.

One of the options is "Werewolf Torts and Undead Annuities Vol. 4". I looked at my notes from last year, which included "A question in chat that I was very sad they didn't get around to: if I control my employees with a geas, would it be GAAP-compliant to activate them as assets?" And it occurred to me that while I know nothing about US-GAAP, I do work on financial reports myself, so I can try to make an educated guess at the answer according to the Austrian financial reporting standards of the UGB.

( Tl;dr buy licensed employees )

Disclaimer, I'm still a trainee and I did not actually look up anything, I was just procrastinating having fun. I'd love to hear more thoughts/perspectives from different financial reporting standards ^^

I'm concentrating on civil law this semester. (The double meaning of "civil" in English is funny in this context.) At first I was worried I wouldn't get a spot in a course even though I was on 5+ waiting lists, but then fortunately I got one. And then I found out that the professor is a justice on the Supreme Court! Super cool.
(Note, that's the general Supreme Court of Justice (Oberster Gerichtshof, OGH), Austria also has a Supreme Administrative Court (Verwaltungsgerichtshof, VwGH) and a Constitutional Court (Verfassungsgerichtshof, VfGH).)

Unlike pretty much every other lecturer I've had so far, he doesn't usually let students volunteer to answer questions/solve cases but randomly picks people from his list, which means that students prepare very well for his classes so that's just smart. Sometimes he mentions Supreme Court cases he worked on, which is always interesting (though tbh my most frequent unasked question is "and this needed the Supreme Court to decide why exactly?", sometimes because the answer seems clear, sometimes because I'm not sure why someone would risk the lawyers' fees if they're fighting about so little money.)

Civil law is very interesting! But then so far I've thought that about every area of law I've studied. Which on the one hand is good, it just makes deciding into which direction I want to go to later on harder. Fortunately I still have a little time to decide.

Also, I knew this would happen: civil law, like pretty much every other law course I've had so far, has a new meaning for the acronym "KV." I hate it. It's the worst. (For the record: Kollektivvertrag, Kapitalvermögen, Krankenversicherung, Körperverletzung, und jetzt auch noch Kostenvoranschlag.)