Prof. Dr. Bernd Hacker

"Accounting is neither boring nor complicated! What is important to me is the appreciative, dialog-oriented development of the content together with the participants using practical examples."

Professor of management accounting and auditing. Experience in the CFO area in banks and industry. Seminars in accounting, controlling, company valuation, sustainability and finance. Consultant or expert witness, e.g. IFRS, valuation, sustainability. Examination commission for the auditors of the WPK.

Accounting (external/internal); Accounting and balance sheet analysis; International accounting (IFRS); Group accounting; Controlling; Company valuation; Financing, investment and capital market; Banks; Sustainability reports / non-financial reporting; Management report Corporate Governance/Management; Conversion Projects IFRS

• Professor of Business Administration, in particular Management Accounting and Auditing at Rosenheim University of Applied Sciences (since 2009)
• Member of the International Financial Reporting Interpretations Committee (IFRIC) of the IASB, London (until 2013)
• Visiting Professor PennState University, Erie, PA, USA (2015)
• Head of the department
  Financial Instruments Accounting Policies and Standard Setter Liaison, industrial company (DAX), Munich
• Head of the department
  Group Accounting Policies / Major Projects
  Major bank (DAX), Munich
• Assistant to the Management Board (CFO)
  Major bank (DAX), Munich
• Research Assistant
  Ludwig-Maximilians-Universität München
  training for accounting and auditing (Prof. Dr. Dr. h.c. Wolfgang Ballwieser)
• Trainee in the central accounting and controlling departments
  Major bank, Munich
• Banker, Bank, Bayreuth

• since 2009 Professor of Management Accounting and Auditing, Rosenheim University of Applied Sciences
• 1998 - 2002 Doctorate at the Ludwig-Maximilians-University Munich (Dr. oec. Publ., s.c.l.)
• 1992 - 1997 Studied business administration at the University of Bayreuth (Dipl.-Kfm.)
• 1990 - 1992 Apprenticeship as a bank clerk
• Member of the examination board for auditors of the WPK

• German
• English (fluent / business fluent)

• §§ 311 and 312, in: Bilanzrecht-Kommentar, ed. by Hachmeister, D., et al. 1481-1530 (with M. Holzmeier), 3rd A., 2022
• Will ChatGPT revolutionize accounting? The benefits of artificial intelligence (AI) in accounting, in: IRZ (18) 2023
• Empirical analysis of sustainability reporting in Austria, in: IRZ (17) 2022, pp. 511-519 (with Sarah Wolf)
• The "double materiality" in non-financial reporting - new developments and old problems, in: PiR (7) 2022, p. 137-142.
• Digitization in the financial sector - Accounting treatment of ERP and RPA systems using the example of SAP S4/HANA, in: PiR (5) 2020, p. 258 (with S. Danzer)
• New hedge accounting rules in the run-up to the IBOR reform - amendments to IFRS 9, IAS 39 and IFRS 7, in: KoR (20) 2020, p. 113 (with J. Spanheimer/D. Weides)
• Practical effects of IFRS 9 on the valuation of receivables, in: PiR (3) 2018, p. 69 (with C. Wieser)

• Banks / Finance
• Industry
• Consulting
• Auditing
• Rating
• Standard setting / lobbying

6 further events