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Professor of Management Practice in Accounting
Programme Director

Personal Details

Edgar Löw holds a position as a Professor of Management Practice in Accounting and is the program director of the Master in Auditing program at Frankfurt School of Finance & Management. He teaches courses on financial instrument accounting and national and international accounting standards. His research mainly focuses on conceptual and application issues in financial reporting, particularly in the financial sector. Edgar Löw also serves as a member of several professional bodies including the German Institute of Public Auditors’ working groups on financial instrument, fair value and macro hedge accounting. Edgar Löw is a graduate from Johann Wolfgang Goethe-Universität in Frankfurt (Germany), from where he also received his PhD. Before finally joining academia, Edgar Löw held several senior positions in the banking and audit industry, working for Deutsche Bank, Arthur Andersen, and KPMG in Frankfurt. Before joining Frankfurt School’s Accounting Department, Edgar Löw was a partner at Ernst & Young in Eschborn/Frankfurt, serving as the Head of Financial Accounting Advisory Services Germany and the IFRS Desk FSO.
Memberships and Work Groups
European Financial Reporting Advisory Group (Financial Instruments Working Group)
European Banking Authority (Banking Stakeholder Group)
European Banking Institute
Accountancy Europe
Deutsches Rechnungslegungs Standards Committee
European Accounting Association
Schmalenbach Gesellschaft für Betriebswirtschaft (Arbeitskreis Finanzierungs­rechnung
sowie Arbeitskreis Strategieentwicklung und Controlling in Banken)
Verband der Hochschule für Betriebswirtschaft (VHB)


Scholarly journal articles / Journal articles

Working Papers

Monographs / Contributions to edited volumes



Title Programme Semester
Financial Instruments Accounting Bachelor Summer
Bilanzierung von M&A Transaktionen Bachelor Summer
Rechnungslegung von Banken Bachelor Summer
Bilanzierung nach HGB/IFRS und M&A Accounting M&A Winter
Impairment von Finanzinstrumenten M&A Winter
M&A Accounting MoF Winter
Seminar Prüfungswesen MiAu Winter
Financial Instruments Accounting MiAu Summer
Berufsethik MiAu Winter
Finanzierung - Bilanzierung nach HGB MFL Winter
Unternehmensfinanzierung - Bilanzierung nach IFRS MFL Summer
Basics Accounting MBA Winter