Publications
Mark Schiffer

Mr. Mark Schiffer graduated from the University of Bonn in 2009 with a degree in economics.

In 2014, Mr. Schiffer successfully passed the tax advisor exam and in 2019 the auditor exam. After several years of professional experience in medium-sized auditing companies, Mr. Schiffer has been working for LOHR + COMPANY GmbH since 2021.

Mr. Mark Schiffer is mainly active in the areas of annual and group audits (HGB & IFRS), financial due diligence as well as in the consulting of group restructurings.

Essays

• 10 or more (personal) questions for WP/StB Mark Schiffer
  IRZ issue 11/2024 from 01.11.2024 p. 473
• Disclosure of the auditor’s fee in the notes – components and benefits for the auditor
  Schiffer, WP Practice No. 11 from 30 October 2024 p.309
• In-phase profit collection at corporations – an overview of commercial and tax accounting
  Schiffer, NWB-StuB No. 20 of 25 October 2024 p. 782
• Distinction between headmaster and agent in revenue recognition under IFRS 15 – criteria and examples
  Schiffer, IRZ issue 10/2024 from 01.10.2024 p. 439
• The compulsorily married couple – global minimum taxation under Pillar 2 and the impact on reporting
  Schiffer, NWB-PiR 7/2024 p. 210 (Link to essay)
• Increase in HGB thresholds – simultaneous decline in order backlog?
  Schiffer, WP Praxis No. 5 from 24.04.2024 p. 130
• The special purpose entity in the HGB group – The danger of the undiscovered subsidiary
  Schiffer, NWB-StuB 4/2024 p. 147
• Accounting for treasury shares in accordance with IFRS – methods and effects
  Lohr/Schiffer, NWB-PiR 2/2024 p. 45
• Leasing under HGB and IFRS – A comparison and effects on the recognition of deferred taxes
  Lohr/Schiffer, NWB-StuB 22/2023 p. 899
• Changes to IAS 12 and effects on the formation of deferred taxes for leases in accordance with IFRS 16
  Lohr/Schiffer, NWB-PiR 9/2023 p. 291