search query: @author Hafner, R. / total: 3
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| Author: | Sieben, G. Hafner, R. |
| Title: | Zur sachgerechten Auslegung der Jahresabschlusse offentlich- rechtlicher Rundfunkanstalten (The proper formulation of year-end balance in public medias) |
| Journal: | Media Perspektiven
1991 : NR. 1, p. 1-7 |
| Index terms: | |
| Freeterms: | balance sheets, broadcasting industry |
| Language: | eng |
| Abstract: | Although the individual items of the year-end balance in public media are the same as in the business sector, their interpretation - first of all those of profit and loss and own capital - is different. Further, public media are not necessarily bankrupt if own capital turns into red. |
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