Dr Lüder Kurz

Dr Kurz has experience in auditing and consulting on financial reporting for small, medium-sized and large partnerships and corporations and publicly traded companies. He is part of the department concerned with the financial reporting and auditing of publicly traded companies at the Duesseldorf office of Grant Thornton Germany. He is regularly entrusted with tasks in auditing financial statements under German GAAP (HGB) and under IFRS. Dr Kurz also regularly assists with valuations as part of purchase price allocations.

He is the author of specialist commentaries on the German Commercial Code (HGB) and IFRS and is an external lecturer at Heinrich-Heine University Duesseldorf.

Fields of expertise

• Annual audits under German GAAP (HGB) and IFRS
  Valuations as part of purchase price allocations under German GAAP and IFRS

Memberships

• Duesseldorf Chamber of Tax Advisers [Steuerberaterkammer Düsseldorf]
• Chamber of German Public Auditors [Wirtschaftsprüferkammer]
• Institute of Public Auditors in Germany [Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)]

Publications

• Comments on IAS 2 Inventories and IFRS 6 Exploration for and evaluation of mineral resources [Kommentierungen zu IAS 2 Vorräte und IFRS 6 Exploration und Wertbestimmung mineralischer Vorkommen] together with Joachim Riese In: Beck’sches IFRS-Handbuch, C: H: Beck 2016
• Commentary on sections 290, 292, 297-301, 303-05, 307-09 of the Commercial Code [Handelsgesetzbuch – HGB] co-authored with Prof. Dr Thomas Senger, in: beck-online.Großkommentar zum Bilanzrecht [Larger Commentary on Accounting Law] C.H. Beck
• Comment on IAS 15 Information Reflecting the Effects of Changing Prices [Kommentar zu IAS 15 Auswirkungen von Preisänderungen auf den Jahresabschluss] together with Prof. Dr. Hans-Jürgen Kirsch, in: Rechnungslegung nach IFRS, Schäfer-Poeschel
• Accounting for climate protection projects according to IFRS - Clean Development Mechanism und Joint Implementation under the Kyoto Protocol [Bilanzierung von Klimaschutzprojekten nach IFRS - Clean Development Mechanism und Joint Implementation unter dem Protokoll von Kyoto], EUL Verlag 2010
• Accounting for intellectual property; Criteria of the various accounting regulations; Differences between financial statements and tax accounts, in: Vögele, A., Intangibles Immaterielle Werte [Values of Intangibles (pp. 83-132). Munich 2021, co-authored with Prof. Dr Thomas Senger
• Thoughts on the revaluation requirement in group accounting according to German GAAP (HGB) on mergers under joint control [Gedanken zur Neubewertungspflicht in der Konzernrechnungslegung nach HGB bei Unternehmenszusammenschlüssen unter gemeinsamer Beherrschung], in: Freiberg, J. u. a., Festschrift on the 65th birthday of Dr. Norbert Lüdenbach (pp. 55-66). Munich 2020, co-authored with Prof. Dr Thomas Senger
• Recognition of internally generated intangible assets [Der Ansatzzeitpunkt für selbsterstelltes immaterielles Anlagevermögen], in: Lück, W. (Ed.), Jahrbuch für Wirtschaftsprüfung, Interne Revision und Unternehmensberatung (pp. 61–72). Munich 2011, together with Prof. Dr. Hans-Jürgen Kirsch
• Provisions for pensions according to IFRS - A critical analysis of the accounting for actuarial profit and loss [Pensionsrückstellungen nach IFRS - Eine kritische Analyse der Bilanzierung versicherungsmathematischer Gewinne und Verluste ], in: Freidank, C.-C., Müller, S., & Wulf, I. (Eds.), Controlling und Rechnungslegung. Aktuelle Entwicklungen in Wissenschaft und Praxis (pp. 439–454). Wiesbaden 2008, together with Prof. Dr. Hans-Jürgen Kirsch