Prof. Dr. Christian Zwirner

Prof. Dr. Christian Zwirner focuses on fundamental issues of national and international accounting, group accounting according to the German Commercial Code (HGB) and IFRS as well as transitions to IFRS and business valuations. He is the author of regular professional publications on national and international accounting and on issues relating to business valuations. He is also the editor of collective works and commentaries on German accounting law, business valuations and international accounting. In addition, Prof. Dr. Christian Zwirner holds numerous seminars and lectures on various topics in the field of accounting and business valuations. He also draws on his expertise in his capacity as a member of various professional bodies.

In addition to auditing the financial statements of small and medium-sized companies and corporate groups, Prof. Dr. Christian Zwirner brings his expertise to bear in the field of business valuations and transaction consulting. He assists his clients in all business management issues and in the context of disputes or pending court cases. His profile is complemented by the support he provides in complex tax issues and during tax audits.

Prof. Dr. Christian Zwirner is appreciated by his clients for his in-depth expertise, his clear recommendations for action and his highly professional and respectful approach.

Key topics:

• Auditing annual and consolidated financial statements according to HGB and conducting special audits under stock corporation law
• National and international (group) accounting
• Changing accounts over to IFRS and conducting special projects
• Providing ongoing tax advice and assistance in external tax audits
• Fundamental issues of accounting law and tax accounting law
• Business valuations and transaction consulting
• Advice in connection with issues concerning compliance, risk management, the internal control system and internal audit

Languages:

• German
• English

Teaching:

• Honorary professor at the University of Ulm (since 2015)
• Lecturer at the LMU Munich (since 2012)
• Lecturer at the University of Regensburg (since 2009)
• Lecturer at the Federal Academy of Finance (since 2010)
• Lectures and teaching assignments at other German universities

 Memberships:

• Munich Chamber of Tax Consultants
• Chamber of Public Accountants
• IDW – Institute of Certified Public Accountants
• Member of the IDW working group for HGB accounting
• Member of the IDW’s Expert Committee on Corporate Reporting

Lecturing activities:

• Speaker for the IDW
• Lecturer at the Federal Academy of Finance
• Various lectures and events in the fields of accounting, business valuations and (tax) accounting law

Authorship and publications (selection):

• Rückstellungen in der Bilanzierungspraxis, 4th edition, 2021
• Systematischer Praxiskommentar Bilanzrecht, 4th edition, 2020
• Handbuch Bilanzrecht, 2nd edition, 2018
• Handbuch Unternehmensbewertung, 3rd edition, 2023
• Bilanzierung bei Personengesellschaften, 3rd edition, 2023

Editorship:

• Co-editor of BOARD – Journal for Supervisory Boards
• Editor of the accounting and controlling journal “Zeitschrift für Bilanzierung, Rechnungswesen und Controlling” (BC)

Publications:

• Numerous publications in professional journals, commentaries and editorials, especially on issues relating to the areas of accounting, auditing of financial statements, (tax) accounting law and business valuations
• “10 (personal) questions to …” (from: IRZ 9/2022, published with kind permission of the editors) IRZ 9/2022 – Blitzlicht Prof. Zwirner