Search Results - subject:"Multi-column financial statements"

Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system

Wulf, Inge; Niemöller, Jens; Rentzsch, Natalia - In: Journal of Management Control 25 (2014) 2, pp. 135-164

<Para ID="Par1">Recently, the International Integrated Reporting Council has published an integrated reporting framework stimulating major further development in corporate reporting. In combination with a commonly recognized high-level status quo in matters of management commentary, the German two-tier system...</para>

Persistent link: https://www.econbiz.de/10011151990

Development toward integrated reporting, and its impact on corporate governance : a two-dimensional approach to accounting with reference to the German two-tier system

Wulf, Inge; Niemöller, Jens; Rentzsch, Natalia - In: Journal of management control : Zeitschrift für … 25 (2014) 2, pp. 135-164

Persistent link: https://www.econbiz.de/10010426130