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Forecast reporting in the interim management report by Derks, Hannah

Forecast reporting in the interim management report

by Hannah Derks
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Book cover type: Paperback
  • ISBN13: 9786208854881
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Our Knowledge Publishing
  • Publisher Imprint: Our Knowledge Publishing
  • Publication Date:
  • Pages: 52
  • Original Price: GBP 34.71
  • Language: English
  • Edition: N/A
  • Item Weight: 82 grams
  • BISAC Subject(s): Production & Operations Management

Everyone is familiar with the term 'annual financial statements'. However, since it is questionable to what extent the figures and information published at the end of a financial year are sufficient as a decision-making criterion for (potential) investors, the legal requirement for half-yearly financial reporting was introduced. This is enshrined in the German Securities Trading Act (WpHG) and was finally clarified by DRS 16. But what is the specific situation with regard to forecast reporting? As DRS 16 contains hardly any provisions on this subject, this article shows what information should be included in the forecast report and how these provisions are implemented in practice.

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