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Global IFRS Group

Global IFRS Experts

Michael GruneDr Michael Grüne

MGI Worldwide Member firm Prof. Dr. Binder, Dr. Dr. Hillebrecht u.Partner GmbH
Breitwiesenstr. 19, D-70565 Stuttgart, Germany
E: michael.gruene@mgi-bhp.de
T: +49 (0) 711 18791 0

Qualifications and accreditation

  • Member of the Institute of Chartered Accountants in Germany (“IDW”)
  • Charterered accountant since 2001, tax consultant since 1998
  • Member of the German Chamber of Auditors and the Chamber’s examination board for the auditor exam (2006)

Past and Present Positions

I have been a Partner of BHP since 2009 having joined the firm in 2006. Before that I was working for Arthur Andersen in Dusseldorf and Stuttgart and from 2002 – 2006 for Ernst&Young’s National Office Accounting and Auditing in Stuttgart. Since 2013 I am one of the circle coordinators of MGI’s Central European Circle. In 2015 I was appointed as a member of MGI’s Technical Committee.

Training, qualifications and accreditations as an IFRS expert

While working for Ernst&Young I was a member of EY’s Central European IFRS Desk and responsible for EY internal IFRS expert reviews. I was involved in the development of internal and external IFRS trainings and part of the IFRS expert groups regarding IAS 36 (Impairment Test),IFRS 3 (Business Combinations) and IAS 19 (Employee Benefits).

I regularly attend technical conferences on IFRS related topics.

My publications on IFRS are so far:

  • Grüne, M., Burkard, W.: Bilanzierung von Debt-Equity-Swaps („Accounting issues of Debt-Equity-Swaps“), in: IRZ Zeitschrift für internationale Rechnungslegung 78/2012, S. 272 - 282.
  • Grüne, M./Burkard, W.: Bilanzierung mietfreier Zeiten beim Vermieter von Investment Properties („How to account for lease incentives by the owner of investment properties“), in: IRZ Zeitschrift für internationale Rechnungslegung 3/2011, S. 127 - 132.
  • Grüne, M./Burkard, W.: Konsolidierung aufgegebener Geschäftsbereiche - Konflikt zwischen IAS 27 und IFRS 5? („Accounting for discontinued operations – a conflict between IAS 27 and IFRS 5?“)in: IRZ Zeitschrift für internationale Rechnungslegung, 11/2009, S. 435 - 441.
  • Burkard, W./Grüne, M.: Goodwill Impairment – Berücksichtigung passiver latenter Steuern aus der Kaufpreisallokation? („Impact of deferred tax liabilities on the impairment of goodwill”), IRZ Zeitschrift für internationale Rechnungslegung 1/2011, S. 47 - 52.
  • Hayn, S./Grüne, M.: Konzernabschluss nach IFRS. Konsolidierung und Bilanzierung („IFRS consolidated financial statements“) . München 2006.
  • Hayn, S./Grüne, M.: Fondskonzepte und Off-Balance-Sheet Finanzierung („Off balance sheet treatment of certain financing measures“), in: ZfCM Zeitschrift für Controlling und Management, Sonderheft 2/2004, S. 12 - 21.

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IFRS achievements

IFRS sector specialisms