Könyv Forecast reporting in the interim management report Hannah Derks

Forecast reporting in the interim management report

Taking into account the requirements of DRS 16 - an empirical analysis

Szerző: Hannah Derks
Nyelv: Angol
Kötés: Puha kötésű
Elérhetőség: Beszállítói készleten
Küldés 10-18 napon belül
15 705 Ft
Everyone is familiar with the term 'annual financial statements'. However, since it is questionable...

Információk a könyvről

Szerző
Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2025
oldal
52
EAN
9786208854881
Enbook ID
49262087
Súly
82
Méretek
150 x 220

Teljes leírás

Everyone is familiar with the term 'annual financial statements'. However, since it is questionable to what extent the figures and information published at the end of a financial year are sufficient as a decision-making criterion for (potential) investors, the legal requirement for half-yearly financial reporting was introduced. This is enshrined in the German Securities Trading Act (WpHG) and was finally clarified by DRS 16. But what is the specific situation with regard to forecast reporting? As DRS 16 contains hardly any provisions on this subject, this article shows what information should be included in the forecast report and how these provisions are implemented in practice.

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