Sökning: "Robert Wernicke"
Hittade 1 uppsats innehållade orden Robert Wernicke.
1. The Managerial Approach within International Financial Reporting Standards
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : 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
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