Copied Fortentwicklung der Berichterstattung und Prfung von Genossenschaften
Fortentwicklung der Berichterstattung und Prfung von Genossenschaften
Die umfassenden nationalen und internationalen Reformen von Rechnungslegung und Abschlussprfung haben auch Auswirkungen auf die Rechtsform der eingetragenen Genossenschaft (eG). Remmer Sassen entwickelt konzeptionelle Vorschlge zur Fortentwicklung der genossenschaftlichen Berichterstattung und ihrer Prfung. Er zeigt, dass zur Optimierung der Prfung eine geeignete Frdererfolgsberichterstattung auf Basis des Management Approaches erforderlich ist und definiert die daraus resultierenden Konsequenzen fr das Frdermanagement.
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