Prof. Dr. Thomas Gruber

Department of Business and Economics

Professor of Managerial Accounting / Controlling

Postal address
Hochschule für Wirtschaft und Recht Berlin
Badensche Straße 52

10825 Berlin

Visiting address
Campus Schöneberg
Building B, Room B 4.29
Badensche Straße 50-51
10825 Berlin

Studied Business Administration in Saarbrücken

Worked as research assistant and obtained doctorate at the Institute for Business Administration in Saarbrücken

Worked for 7 years at Daimler-Benz AG in Stuttgart; responsible for, amongst other things, consolidated balance sheet design and policy, dividend planning and management, coordination of working groups concerning the introduction of US-GAAP accounting standards

Worked for 11 years at DaimlerChrysler Financial Services – responsible by the end of this period for accounting and corporate controlling. Main areas of responsibility: monthly reporting, introduction of IFRS (International Financial Reporting Standards) in managerial and financial accounting, introduction of a balanced scorecard

Several years’ experience as consultant at Forum, the Institute for Management in Heidelberg, regarding preparation of consolidated balance sheets

Leasing accounting

International accounting

Value-oriented corporate management

Basic principles of managerial accounting

Controlling methods and tools

Value-oriented corporate management

International accounting

Further development of international leasing accounting

Value-oriented corporate management

Convergence of managerial and financial accounting

International accounting

Preparation of consolidated balance sheets

Thomas Gruber, Leasing, in Bruns, Eierle, Klein, Knorr, Marten, IFRS for SMEs, Kommentar zur Rechnungslegung nach IFRS für nicht kapitalmarktorientierte Unternehmen, Stuttgart, erscheint im November 2010.

Thomas Gruber, Projekt Leasing, in IFRS Änderungskommentar 2009, Weinheim 2009.

Thomas Gruber, Zur Reform der Leasing-Bilanzierung nach IFRS und US-GAAP, FLF 2008, S. 157–165.

Thomas Gruber, Manfred Kühnberger, Bilanzpolitische Aspekte der Umstellung der Rechnungslegung auf US-GAAP, in: Vom Gründungsmanagement zum Neuen Markt, Hrsg. Wilhelm Schmeisser und Dieter Krimphove, Wiesbaden 2001

Thomas Gruber, Manfred Kühnberger, Umstellung der Rechnungslegung von HGB auf US-GAAP: Bilanzrechtliche und bilanzpolitische Aspekte eines Systemwechsels, Der Betrieb 2001, S. 1733ff.

Member of the working group “Leasing” at the International Accounting Standards Board