Prof.Dr. Bernd Hacker

In the winter semester 2021/22:

• B 5: Bookkeeping and accounting
• B 28: Business simulation
• B 35: External Corporate Accounting

These lectures will take place in WS21/22 in presence (as far as possible).

Notes, scripts, slides and further documents for the respective courses of the semester can be found in the Learning Campus.

Evaluations of Prof. Dr. Bernd Hacker (2009 until today)

• General business administration
• External accounting of sole proprietorships and corporate groups
• International accounting (IFRS / US GAAP)
• Balance sheet analysis
• Capital market and financing
• Company valuation

• Associate Dean
• Budget Officer
• Chair of the examination board for Bachelor of Business Administration
• Member of the Scientific Committee of the Rosenheim University of Applied Sciences

• Goodwill-Bilanzierung und volkswirtschaftliche Stabilität - Wider die konzeptionelle Überlegenheit des Impairment-Only-Ansatzes, in: Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS, Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach, ed. by Freiberg, J. u.a., nwb-Verlag Herne 2020, pp. 261-283 (with Stephan O. Hornig).

• Digitalization in Finance - Accounting Treatment of ERP and RPA Systems Using the Example of SAP S4/HANA at Credit Institutions, in: PiR (5) 2020, pp. 258-262 (with Stephan Danzer).

• New hedge accounting rules in the run-up to IBOR reform - amendments to IFRS 9, IAS 39 and IFRS 7, in: KoR (20) 2020, pp. 113-119 (with Jürgen Spanheimer and Dorothée Weides).

• IBOR reloaded - What does the reform of interest rate benchmarks bring to accounting, in: IRZ (15) 2020, pp. 5-6 (with Jürgen Spanheimer and Dorothée Weides)

• Empirical Investigation of Industry-Specific Impairment Rates under IFRS, in: PiR (5) 2020, pp. 8-11 (with Thomas Rannetsperger)

• Facilitating the Use of Hedge Accounting in Light of the IBOR Reform, in: PiR (4) 2019, pp. 285-289 (with Jürgen Spanheimer and Dorothée Weides). Empirical Study on the Capitalization of Loss Carryforwards in Germany, in: IRZ (14) 2019, pp. 443-449 (with Daniela Rönsch)

• Behavioral Finance - Investor Behavior between Rationality and Emotion, in bank und markt (bm) (48) 2019, pp. 179-183 (with Michael Schäfer)

• Manager Remuneration - Under Discussion (WISU Kompakt), in: WISU Heft 2/2019, pp. 183-185 (with Jessica Gumberger).

• Practical Effects of IFRS 9 on the Valuation of Receivables, in: PiR (3) 2018, pp. 69-74 (with Christine Wieser).

• Commentary on §§ 311 and 312, in: Bilanzrecht-Kommentar, ed. by Hachmeister, D./Kahle, H./Mock, S./Schüppen, M., Verlag Dr. Otto Schmidt Cologne 2017, pp. 1481-1530 (with Maximilian Holzmeier).

• Empirical investigation on the application of the equity method for joint ventures under IFRS in Germany, in IRZ (12) 2017, pp. 81-89 (with Franziska Kamlage) [Abstract].

• Individual issues of the consolidation of dual-benefit trusts at the third-party beneficiary under IFRS 10, in KoR (16) 2016, pp. 275-282.

• What value? - Der Wertbegriff in Rechnungslegung, Steuerrecht und Unternehmensbewertung, in: Rechnungslegung, Prüfung und Unternehmensbewertung, Festschrift zum 65. Geburtstag von Wolfgang Ballwieser, ed. by Dobler, M./Hachmeister, D./Kuhner, C./Rammert, S., Schäffer-Poeschel Verlag Stuttgart 2014, pp. 243-269 (with Martin Hebertinger and Jörg Hoffmann).

• Generelles Schriftenverzeichnis

Memberships:

• German Chamber of Public Accountants (WPK): Member of the Examination Commission for the German Public Accountant Examination
• IFRS Interpretations Committee (IFRIC) at the International Accounting Standards Board (IASB), London (2006-2013)
• BusinessEurope, Accounting Harmonization Working Group and Accounting Sounding Board, Brussels