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| Author: | Floropoulos, I. N. Negakis, C. I. Spathis, C. T. |
| Title: | Financial Disclosure in the Board of Directors' Management Report and Annex |
| Journal: | Southeuropean review of business finance and accounting
2003 : JAN, VOL. 1:1, p. 121-136 |
| Index terms: | ACCOUNTING BOARD OF DIRECTORS MANAGEMENT REPORTS GREECE |
| Language: | eng |
| Abstract: | The Board of Directors' Management Report contains information relating to (a) the financial status and prospects of the company and (b) the analysis and explanation of elements of the financial statements. The Annex constitutes an additional obligatory financial statement giving accounting information that should provide further detail regarding various elements of the balance sheet, elements of the statement of income and the results given in the profit and loss account. Despite the fact that the Board of Directors' annual management report constitutes an obligatory financial statement, and the fourth directive of the European Union regarding its completion and submission, it has nevertheless been observed that there exists a relative "flexibility" in the way it is drafted. |
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