Prof. Dr Thomas Senger

Prof. Dr Senger is member of the Audit & Assurance management team. He has more than 25 years of professional experience and his core activities include group accounting according to German GAAP and IFRS and group audits for large owner-managed businesses and publicly listed companies. 

Fields of expertise

• IFRS 1 adjustments and IPO processes
• Transaction-related accounting (purchase price allocations according to IFRS 2 or DRS 23, Post Merger Integration)
• Impairment Tests according to IAS 36
• Implementation of new standard into group accounting (updates on accounting policies, trainings, tax planning)
• Expert Opinions on difficult accounting matters
• Support in enforcement procedures

Memberships

• Honorary professor of the Heinrich Heine University Duesseldorf
• Member of working groups of the IDW and the DRSC

Publications

• Commenting on Sec. 256a HGB, Sec. 290 to 315a [HGB Kommentierung von § 256 a HGB, §§ 290 bis 315 a HGB] in Munich Commentary on Accounting Law [Münchener Kommentar Bilanzrecht], vol. 2, Verlag C.H.Beck, Munich.
• Commenting on associated companies/related persons, duty of compile financial statements, currency translation, business combinations, full consolidation, SME-IFRS [Kommentierung zu nahestehende Unternehmen/Personen, Aufstellungspflichten, Währungsumrechnung, Unternehmenszusammenschlüsse, Vollkonsolidierung, IFRS für den Mittelstand (SME-IFRS)] in Beck's IFRS Handbook [Beck´sches IFRS Handbuch], 4th edition, Verlag C.H.Beck, Munich.
• Accounting of intellectual property [Bilanzierung von Intellectual Property] in Vögele - Intellectual Property [Geistiges Eigentum], Verlag C.H. Beck, Munich.
• Co-editor of the specialist journal International Accounting Journal [IRZ Zeitschrift für internationale Rechnungslegung], published by C.H. Beck, Vahlen, Linde, Stämpfli