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Weiterentwicklung der Lageberichterstattung und ihrer Prfung

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Springer Nature
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N/A
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GTIN
9783658276256
Condition
New
Product Description

Cristina Mller-Burmeister entwickelt ein Konzeptionsmodell fr wesentliche Lageberichtskomponenten zur Durchfhrung einer normativen und empirischen Inhaltsanalyse. Dazu verbindet sie kommunikationstheoretische Forschungsanstze mit den Rechnungslegungs- und Prfungsnormen, wie dem DRS 20 und dem IDW PS 350 n.F. Die Ergebnisse legen nahe, dass Unternehmen sich mit dem Grundsatz ordnungsmiger Lageberichterstattung (GoL) Wesentlichkeit durch einen standardisierten Prozess auseinandersetzen sollten, der neben den eigenen steuerungsrelevanten Informationen auch die entscheidungsntzlichen Informationsbedrfnisse der Stakeholder bercksichtigen sollte. Darber hinaus zeigt die Autorin Entwicklungsschritte fr eine Harmonisierung der internationalen Lageberichterstattung und ihrer Prfung auf, die u.a. das Integrated Reporting umfassen.

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