„Financial Statement Discussion and Analysis“ versus „Management Commentary“ – Wie ist die „Lage“?

Daniel Blab and Maja Stojanović-Blab

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2016, vol. 39, issue 3, 227-247

Abstract: The presented information in financial statements are often not sufficient to meet the users´ information needs and to show in a clear way the situation of the reporting entity. For these purposes a management commentary or financial statement discussion & analysis are established to give an entire picture of the reporting entity’s performance and additional explanations. To reach international comparability for entities in the public and private sector the international standard setters - International Public Sector Accounting Standards Board (IPSASB) and International Accounting Standards Board (IASB) - are providing guidelines for this reporting type. Based on the public sector the article will analyze and explain the differences in the guidelines.

Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.nomos-elibrary.de/10.5771/0344-9777-2016-3-227 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nms:zoegun:10.5771/0344-9777-2016-3-227

Ordering information: This journal article can be ordered from
Nomos Verlagsgesellschaft mbH & Co. KG, Waldseestraße 3-5, 76530 Baden-Baden, Germany
https://www.nomos-sh ... w.aspx?product=10360

DOI: 10.5771/0344-9777-2016-3-227

Access Statistics for this article

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

More articles in ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen from Nomos Verlagsgesellschaft mbH & Co. KG
Bibliographic data for series maintained by Nomos Verlagsgesellschaft mbH & Co. KG ().