Forecast reporting in the interim management report

Forecast reporting in the interim management report

Hannah Derks

60,13 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786208854881
60,13 €
IVA incluido
Disponible

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Sobre IBD

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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