Interim Management Statements in the EU - An alternative vehicle for interim reporting? - Part 2: Reporting practice and use of Interim Management Statements

Normen: RL 2004/109/EG

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; Quartalsfinanzbericht; Quartalsberichterstattung; quarterly management statements (QMS); financial reporting; cross-country differences; Quartalsmitteilung; descriptive analysis; form and content of Interim Management Statements (IMSs); Italy; France; Netherlands; Spain; UK; Financial Reporting; Finanzberichterstattung; financial reporting practices; EU countries; investors