Peter Christopher Lorson

Prof. Dr. rer. oec. Peter Christopher Lorson is an active professor at the University of Rostock holding the Professorship for General Business Administration: Corporate Accounting and Controlling. He is affiliated with the Faculty of Economics and Social Sciences and the Institute of Business Administration / Center for Accounting and Auditing.

• Research areas: Corporate accounting, EPSAS, IPSAS, IFRS, HGB, Sustainability Management, Integrated Reporting
• Email: peter.lorson@uni-rostock.de

Research Focus: His work centers on harmonization and convergence in accounting standards across private and public sectors, with emphasis on IFRS implementation in EU contexts, sustainability reporting frameworks, and practical case studies in financial instruments, leases, and consolidated financial statements.

Scientific Contributions: Lorson has published extensively on comparative accounting regimes, including a 12-part case study series analyzing transitions from national standards (HGB/SsD) to IFRS/IPSAS. Notable topics include intangible assets accounting, lease standard adoption under IFRS 16, and financial instrument classification across public and private sectors.