Students - HHL Leipzig Graduate School of Management

24 Research & Programs
Chair of Accounting and Auditing
Doctoral Seminar for Chairs of Accounting in Eastern Germany
Participants of the 1 st Doctoral Seminar for Chairs of Accounting in
Eastern Germany
Accounting colloquium 2009
As part of the HHL Summer School 2009, the
Chair of Accounting and Auditing organized an
accounting colloquium on July 17, 2009, to give
doctoral students the chance to present their
current research projects. Professor Leslie Hodder
and Professor Patrick E. Hopkins from the
renowned Kelley School of Business, Indiana
University, were invited as special guests for the
event. Presenters included doctoral students from
the University of Technology, Sydney as well as
from HHL. The colloquium provided a way of
stimulating useful doctoral research and enhanced
the network of international contacts among
younger accounting researchers.
Paul Pronobis
Adopting the new German GAAP
successfully
All German companies
must adopt the latest
changes of German
GAAP by 2010.
To help them,
Professor Dr. Henning
Zülch and research
associate Sebastian
Hoffmann have just
published a new book
entitled “Praxiskommentar
BilMoG (Pracitcal Commentary on the
Accounting Law Modernization Act (BilMoG)).”
This commentary focuses on the changes in the
single statements. Besides that fiscal aspect,
consolidated statements and those parts of auditing
and corporate governance that are of relevance for
The Chair of Accounting and Auditing
hosted the 1 st Doctoral Seminar
for Chairs of Accounting in
Eastern Germany at HHL in cooperation
with the Ernst & Young
Foundation. Selected professors
and research associates from leading
universities in Eastern Germany
met at HHL on October 22 and
23, 2009, to discuss the latest developments
of the International
Financial Reporting Standards
companies are discussed. For each area of accounting
that changes, first the relevant legal text is
presented and then a synopsis. After that a brief and
practically-oriented commentary as well as information
concerning the first-time adoption, useful
examples and literature recommendations follow.
(WILEY-VCH Verlag, 2009 - 240 pp. ISBN 978-3-527-50461-9)
German Textbook on IFRS: Didactic
description of various regulations
For many auditors,
consultants, students
and accountants, the
complex regulations of
the International
Financial Reporting
Standards (IFRS)
are part of their daily
work. However, this
work is not made easier
by the fact that the
standards and interpretations issued by the
International Accounting Standards Board (IASB)
are often un-didactic and the original texts are
only available in English. The German textbook
“Bilanzierung nach IFRS” by ZÜLCH/HENDLER will
be helpful to German-speaking IFRS users in their
daily work with the IASB regulations. The IFRS are
didactically presented and explained. In addition to
a basic and concise introduction to IFRS in the
European context as well as to the purposes and
principles of IFRS accounting, this textbook
explains the accounting of main items in a IFRS
balance sheet as well as special reporting topics
such as deferred taxation, leasing, construction
contracts or impairment of assets. The textbook
describes the IFRS regulations for single
HHL News – wiNter 2009/2010
(IFRS). The seminar offered a unique opportunity
to present accounting research and to
learn what colleagues at other universities in
the region are doing. 30 participants enjoyed
two interesting and challenging days at HHL
and in the City of Leipzig. The Chair of Accounting
and Auditing is looking forward to
hosting the 2 nd Doctoral Seminar at HHL in
2010.
Patrick Krauß
statements and presents their essence at the
beginning of each chapter. In a short time, reader
obtains an overall view of the IFRS regulations.
Practical examples and further literature
references round off the description of facts
and circumstances.
(WILEY-VCH Verlag, 2009 - 651 pages. ISBN 978-3-527-50370-4)
New staff
Simon Güth joined the HHL Chair of Accounting
and Auditing in November 2009.
He graduated from Frankfurt School of
Finance and Management, where he
received his Master of Science (M.Sc.),
majoring in Banking/Finance and
Accounting. He studied in cooperation with
KfW Bankengruppe and gained additional
practical experience through internships
with HypoVereinsbank AG and Deutsche
Bank Securities Inc. in New York City.
Since July 2008, he has been working
as a Project Manager in the Structured
Finance Department at KfW, and will
continue to do so in half-yearly rotation
with his work at HHL.