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„Financial Statement Discussion and Analysis“ versus „Management Commentary“ – Wie ist die „Lage“?

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  • Blab, Daniel
  • Stojanović-Blab, Maja

Abstract

The presented information in financial statements are often not sufficient to meet the users´ information needs and to show in a clear way the situation of the reporting entity. For these purposes a management commentary or financial statement discussion & analysis are established to give an entire picture of the reporting entity’s performance and additional explanations. To reach international comparability for entities in the public and private sector the international standard setters - International Public Sector Accounting Standards Board (IPSASB) and International Accounting Standards Board (IASB) - are providing guidelines for this reporting type. Based on the public sector the article will analyze and explain the differences in the guidelines.

Suggested Citation

  • Blab, Daniel & Stojanović-Blab, Maja, 2016. "„Financial Statement Discussion and Analysis“ versus „Management Commentary“ – Wie ist die „Lage“?," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 39(3), pages 227-247.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2016-3-227
    DOI: 10.5771/0344-9777-2016-3-227
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