The Managerial Approach within International Financial Reporting Standards

Detta är en Magister-uppsats från Lunds universitet/Företagsekonomiska institutionen

Författare: Robert Wernicke; Abel Andreu; [2009]

Nyckelord: Profit Centre; Management Control; Decision Usefulness; Qualitative Characteristics; IFRS 8 Operating Segments; Managerial Approach; Financial Reporting; Management of enterprises; Företagsledning; management; Business and Economics;

Sammanfattning: The thesis aims to determine the implications that the managerial approach and in particular IFRS 8 has upon the decision usefulness of financial statements. The further aim is to make a fundamental academic judgement about the need of this approach to be based on a hierarchy between the primary qualitative characteristics in order to produce decision usefulness information and thus accord with the overall objective of IFRS.

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