Sökning: "Robert Wernicke"

Hittade 1 uppsats innehållade orden Robert Wernicke.

  1. 1. The Managerial Approach within International Financial Reporting Standards

    Magister-uppsats, 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. LÄS MER