Haben Genossenschaftsmitglieder durch die Darstellung des Prüfungsergebnisses nach Internationalen Prüfungsstandards einen Informationsgewinn?

Perkounigg Arnulf
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Perkounigg Arnulf: Ist Direktor, Geschäftsführer, Wirtschaftstreuhänder und Steuerberater beim Raiffeisenverband Tirol und Lehrbeauftragter an der Universität Innsbruck

Zeitschrift für das gesamte Genossenschaftswesen, 2009, vol. 59, issue 1, 58-68

Abstract: This article outlines differences between reporting requirements according to Austrian and German cooperative law and international auditing standards. Subsequently, the question whether members of a cooperative may gain additional information from in­ternational auditing reporting standards is discussed.

Date: 2009
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DOI: 10.1515/zfgg-2009-0107

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