Dr Jens Brune

Dr Jens Brune has nearly 30 years of professional experience in Audit & Assurance, the core of his activities are valuations, due diligences and IFRS implementation projects. As a Partner, he provides audit and advisory services in connection with IFRS for listed and non listed companies of all size classes. As head of the IFRS Advisory Desk, he is author of numerous expert opinions and opinions on special IFRS questions and editor of one of the leading IFRS commentaries in the German language.

Fields of expertise

• Special FIRS questions, in particular revenue recognition
• IFRS conversion projects
• Implementation of new IFRS regulations
• Trainings and workshops relating to all IFRS topics

Memberships

• Chamber of German Public Auditors [Wirtschaftsprüferkammer]
• Duesseldorf Chamber of German Tax Advisers [Steuerberaterkammer Düsseldorf]
• Institute of Public Auditors in Germany [Institut der Wirtschaftsprüfer - IDW]

Publications

• Commenting on consolidated accounting (IFRS 10, 12, IAS 28), construction contracts (IAS 11), equity (IAS 1) and joint arrangements (IFRS 11) in: Beck’sches IFRS-Handbuch, 5th ed., Munich 2015, Verlag C.H. Beck
• Periodical articles "IFRS News" in IRZ Zeitschrift für internationale Rechnungslegung
• „Recycling des kumulierten OCI aus Währungsumrechnungsdifferenzen bei Anwendung der Stufenkonsolidierung“ (Recycling of the accumulated OCI from currency translation differences when applying step consolidation), IRZ 02/2015.
• „Erfassung von Erlösen aus Lizenzen nach IFRS 15“ (Recognition of revenue from licenses applying IFRS 15), WPg 03/2015
• „Erfassung von Erlösen aus der Durchführung von Testläufen von Vermögenswerten des Sachanlagevermögens“ (Recognition of revenue from the performance of test runs of property, plant and equipment), IRZ 05/2015