We assist companies in preparing financial statements and in developing balance sheet strategies. This includes advice and assessment of permissible capitalization and valuation options under both commercial and tax law.

Accounting law also has a cross-sectional function: Issues of accounting law regularly arise in corporate transactions, disputes under corporate law, in potential D&O liability cases or the use of tax advisers and auditors.

Criminal law on balance sheet offenses is becoming ever-more important. Executive bodies are increasingly accused of balance sheet manipulation - in parts, this is used in an attempt to destabilize companies in the context of takeovers or in competition. We defend management or board in such cases, and develop adequate and effective defense strategies.