search query: @indexterm ANNUAL REPORTS / total: 6
reference: 2 / 6
Author: | Gräfer, H. |
Title: | Das neue Bilanzrecht. Eine Herausforderung auch für den Vertrieb. |
Journal: | Marketing: Zeitschrift fur Forschung und Praxis
1988 : FEB, VOL. 10:1, p. 45-52 |
Index terms: | MANAGERIAL ACTIVITIES ANNUAL REPORTS |
Language: | ger |
Abstract: | According to the New Accounting Regulations annual reports must be drawn up and published. The new regulations should not only be regarded as a threat to the companies but they should also act as a challenge and a chance to further sales and should create a new image. Some special aspects of the new regulations are also discussed: the obligation to publish the annual report; the profit and loss account in form of the "cost of sales" method; specifying the turnover according to different geographical markets and product groups. |
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