Holger Obst

Consulting focus/specialization

• Consolidated financial reporting
• Audit-related advice on client-specific issues relating to IFRS financial reporting
• Audit and audit-related consulting for electronic reporting relating to ESEF 

Sector focus

• Manufacturing companies
• Pharmaceutical companies

Publications

• Obst H./Schlebusch T., Qualified electronic signatures - Answers to problems in practice, WPg 18/2023
• Orth C./Obst H., Design of controls for the quality assurance of ESEF documents to be disclosed, BB 2021
• Orth C./Obst H., The disclosure approach according to ESEF - Steps to fully ensure audited and disclosed ESEF disclosed ESEF financial statements, WPg 8/2020
• Orth C./Obst H., ESEF-RefE – ESEF-RefE - Departue from differentiation
  between the preparation and disclosure format of external
  financial reporting?, BB 2020
• Obst H., ESEF as a new reporting format for financial information - A critical review of the technical implementation, WPg 14/2019
• Obst H., IAS 1 – Presentation of Financial Statements; Buschhüter, Striegel (Ed.) Internationale Rechnungslegung - IFRS