Prognozy zawarte w sprawozdaniu śródrocznym

Prognozy zawarte w sprawozdaniu śródrocznym

Hannah Derks

60,20 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786208854843
60,20 €
IVA incluido
Disponible

Selecciona una librería:

  • Librería Samer Atenea
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Sobre IBD

Zamknięcie roku obrotowego to pojęcie, które każdy może sobie wyobrazić. Ponieważ jednak wątpliwe jest, w jakim stopniu dane i informacje publikowane na koniec roku obrotowego są wystarczające jako kryterium decyzyjne dla (potencjalnych) inwestorów, wprowadzono przepis prawny dotyczący półrocznej sprawozdawczości finansowej. Jest on zapisany w niemieckiej ustawie o obrocie papierami wartościowymi (WpHG) i został ostatecznie zilustrowany w DRS 16.Jak jednak wygląda konkretnie kwestia sprawozdawczości prognoz? Ponieważ DRS 16 zawiera niewiele przepisów w tym zakresie, poniżej przedstawiono, jakie informacje powinny znaleźć się w sprawozdaniu prognoz oraz w jaki sposób przepisy te są stosowane w praktyce.

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