When accounting judgements call for clarity
Financial reporting under HGB and IFRS involves many areas requiring judgement, assessment and interpretation. For fundamental accounting questions with significant financial implications, an internal view alone may not provide a sufficiently robust basis.
In these situations, boards, executive management and supervisory bodies, as well as their legal advisers, need a well-founded, documented and methodologically rigorous assessment from an independent expert.
Typical situations
For disputed accounting matters raised by regulatory authorities or discussed with the auditor.
For fundamental accounting decisions and disputes with significant financial implications.
When accounting matters need to be assessed by an expert in proceedings before state courts or arbitration tribunals.
Neutral in our assessment. Rigorous in our reasoning.
Independent expert
We examine the facts independently of the interests of the parties involved and develop an objective, evidence-based assessment—particularly in an expert determination.
Party-appointed expert
We support you in analysing your position and develop robust, methodical and clearly reasoned arguments.
Expert support tailored to your needs
We prepare well-founded reports on selected accounting matters under HGB and IFRS. We analyse complex situations in depth and assess them using a clear, transparent methodology.
- Theoretical and conceptual analysis of the accounting matter
- Analysis of the relevant accounting requirements
- Consideration of current technical debate
- Clear reasoning and documentation
As an independent third party, we resolve disputed questions of fact and interpretation. Depending on the agreement between the parties, our determination may be binding.
- Independent and impartial assessment
- Clear definition of the question to be determined
- Transparent factual and methodological basis
- Clear and reasoned presentation of conclusions
For clearly defined individual matters, we provide a focused expert assessment. It gives you a robust basis for decisions, discussions with third parties or further legal advice.
- Focus on selected accounting matters
- Concise assessment of the relevant requirements
- Expert support for internal decisions
- Findings presented for the intended audience
Our awards
Frequently asked questions — key information at a glance
An expert report is useful when complex accounting matters need to be analysed independently and documented on a robust technical basis—for example, to support significant decisions or address differing views.
In an expert determination, we act as an independent third party. We assess a clearly defined disputed matter without regard to the parties’ interests. Depending on the agreement between the parties, our determination may be binding.
We address selected accounting matters under HGB and IFRS. These include, in particular, complex accounting issues and disputed questions of fact, valuation and interpretation.
Our reports can provide expert support in regulatory enforcement proceedings, corporate law disputes, and proceedings before state courts and arbitration tribunals. The report is tailored to its intended purpose.
Before accepting an engagement, we clarify our role and check for potential conflicts of interest. We treat all information and documents as strictly confidential.