The Managerial Approach within International Financial Reporting Standards
(2009)Department of Business Administration
- Abstract
- 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.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1474475
- author
- Wernicke, Robert and Andreu, Abel
- supervisor
- organization
- year
- 2009
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Profit Centre, Management Control, Decision Usefulness, Qualitative Characteristics, IFRS 8 Operating Segments, Managerial Approach, Financial Reporting, Management of enterprises, Företagsledning, management
- language
- Swedish
- id
- 1474475
- date added to LUP
- 2009-09-02 00:00:00
- date last changed
- 2012-04-02 17:51:24
@misc{1474475, abstract = {{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.}}, author = {{Wernicke, Robert and Andreu, Abel}}, language = {{swe}}, note = {{Student Paper}}, title = {{The Managerial Approach within International Financial Reporting Standards}}, year = {{2009}}, }