Management Performance Measures in der Neugestaltung des IAS 1 : tatsächliche Verbesserung für die Darstellung von Non-GAAP Measures?
Fabian Freches, Melina Heilmann und Christiane Pott
| Year of publication: |
2020
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|---|---|
| Authors: | Freches, Fabian ; Heilmann, Melina ; Pott, Christiane |
| Published in: |
IRZ : Zeitschrift für internationale Rechnungslegung. - München : C.H. Beck Vahlen, ISSN 1862-5533, ZDB-ID 2235588-1. - Vol. 15.2020, 11, p. 513-519
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| Subject: | IAS 1 Non-GAAP Measures | Management Performance Measure (MPM) | Alternative Performance Measure (APM) | ESMA-Leitlinien | DRS 20 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | German |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012312067