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Everyone is familiar with the term 'annual financial statements'. However, since it is questionable to what extent the figures and information published at the end of a financial year are sufficient as a decision-making criterion for (potential) investors, the legal requirement for half-yearly financial reporting was introduced. This is enshrined in the German Securities Trading Act (WpHG) and was finally clarified by DRS 16. But what is the specific situation with regard to forecast reporting? As DRS 16 contains hardly any provisions on this subject, this article shows what information should…mehr

Produktbeschreibung
Everyone is familiar with the term 'annual financial statements'. However, since it is questionable to what extent the figures and information published at the end of a financial year are sufficient as a decision-making criterion for (potential) investors, the legal requirement for half-yearly financial reporting was introduced. This is enshrined in the German Securities Trading Act (WpHG) and was finally clarified by DRS 16. But what is the specific situation with regard to forecast reporting? As DRS 16 contains hardly any provisions on this subject, this article shows what information should be included in the forecast report and how these provisions are implemented in practice.
Autorenporträt
Hannah Derks, classe 1996, è cresciuta nell'Algovia, vicino a Bad Wörishofen, e attualmente studia Economia Aziendale con specializzazione in Contabilità e Fiscalità all'Università di Colonia. Il presente lavoro è la sua prima pubblicazione ed è stato la tesi di laurea triennale in Economia Aziendale presso l'Università di Ulm.