Rapport prévisionnel dans le cadre du rapport intermédiaire

Rapport prévisionnel dans le cadre du rapport intermédiaire

Hannah Derks

60,20 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786208854874
60,20 €
IVA incluido
Disponible

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Sobre IBD

Tout le monde sait ce que signifie comptes annuels . Cependant, comme on peut se demander dans quelle mesure les chiffres et informations publiés à la fin d’un exercice comptable constituent un critère de décision suffisant pour les investisseurs (potentiels), une obligation légale de publication d’un rapport financier semestriel a été introduite. Celle-ci est inscrite dans la loi allemande sur le commerce des valeurs mobilières (WpHG) et a finalement été précisée par la norme DRS 16. Mais qu’en est-il concrètement des rapports prévisionnels ? La norme DRS 16 ne contenant pratiquement aucune disposition à ce sujet, nous allons vous indiquer quelles informations doivent figurer dans le rapport prévisionnel et comment ces dispositions sont mises en œuvre dans la pratique.

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