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Management Commentary: Würdigung des dazu veröffentlichten Practice Statements

By Annett Kaindl
eBook
$2.81
By Annett Kaindl
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Das Management Commentary bringt einige kritische Punkte und ungeklärte Fragen mit sich. Das Ziel, eine internationale Harmonisierung der Managementberichterstattung zu erreichen, wird dadurch erschwert. Außerdem besteht die Gefahr, dass für offene Fragen international unterschiedliche Lösungsansätze gefunden werden.

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