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The Managerial Approach within International Financial Reporting Standards

Wernicke, Robert and Andreu, Abel (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.
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author
Wernicke, Robert and Andreu, Abel
supervisor
organization
year
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},
  keyword      = {Profit Centre,Management Control,Decision Usefulness,Qualitative Characteristics,IFRS 8 Operating Segments,Managerial Approach,Financial Reporting,Management of enterprises,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {The Managerial Approach within International Financial Reporting Standards},
  year         = {2009},
}