Interim Management Statements in the EU - An alternative vehicle for interim reporting? - Part 1: Harmonisation process of interim reporting requirements in the EU

Normen: RL 2004/109/EG ; RL 2001/34/EG ; RL 2013/50/EU

Schlagwörter:

Reporting; Interim Management Statements (IMSs); Transparency Directive (TD); European Union (EU); Interim Financial Reporting; harmonisation process; Zwischenberichterstattung; Transparenzrichtlinie; quarterly financial statements; quarterly reporting; quarterly finance report; IAS 34; Transparenzrichtlinie-Änderungsrichtlinie; Transparency Directive Amending Directive; Quartalsfinanzbericht; Quartalsberichterstattung; quarterly management statements (QMS); financial reporting; cross-country differences; Quartalsmitteilung