search query: @freeterm information, supervisory board, / total: 1
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| Author: | Kavcic, S. |
| Title: | Accounting information for the supervisory board |
| Journal: | Slovenska ekonomska revija
1996 : VOL. 47:3, p. 203-218 |
| Index terms: | |
| Freeterms: | joint stock company, accounting, information, supervisory board, activities, competence, liabilities, reports |
| Language: | slv |
| Abstract: | The Supervisory board of the company is the body which functions between management and Assembly of shareholders.Its duties are generally stated in the Slovenian Company Law.To be efficient, the Supervisory board needs suitable information.Most of it is produced in the accounting department, where the Accountant, who is responsible to provide adequate information has to know their purpose.In the article first, the Supervisory board's competencies are quoted first and then the information needed for the Board's control function is given.It is suggested, which kind of information is appropriate for the Supervisory Board to be informed about the most important events in the enterprise and how frequently the information has to be presented.At the end, the role of supervisory board in preparing annual report is presented. |
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