Dr. Jens Brune

Dr. Jens Brune works in the field of Audit/Public Interest Entities. As a member of the international financial reporting specialist department he is the contact person for specific IFRS and quality control mattes and worked in various working groups at DRSC (Accounting Standards Committee of Germany) and EFRAG (European Financial Reporting Advisory Group). He is head of the internal training and further education on IFRS and responsible for the internal transfer of knowledge and resources by coordination and updating of our company's IFRS database. He has about 22 years of experience in auditing and advising both medium-sized and listed companies.

Fields of expertise

• Expert onions on individual questions of international accounting
• Developing and conducting internal and external external trainings, seminars and further education events in the field of IFRS accounting
• Quality assurance measures for clients applying international accounting standards
• Assistance with IFRS conversion and implementation projects
• Assistance with examinations by the German Financial Reporting Enforcement Panel [Deutsche Prüfstelle für Rechnungswesen - DPR]

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

Recent publications in specialist journals:

• „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