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| Author: | Vodrazka, K. |
| Title: | Kritische Anmerkungen zum Rechnungslegungsentwurf. |
| Journal: | Journal für Betriebswirtschaft
1989 : VOL. 39:2, p. 66-79 |
| Index terms: | FINANCIAL STATEMENTS FINANCIAL REPORTING CONSOLIDATED ACCOUNTS EEC HARMONIZATION LEGISLATION |
| Language: | ger |
| Abstract: | The draft of the Austrian Accounting Act, 1989 is critically examined. A number of requirements are mentioned. The accounting information system must be designed to serve the creditors' interests as well as the information needs of the company management. The role of the annual financial statement is highlighted. The doctrine of dynamic balance account is suggested as a means of forecasting different financial variables. A distinction is made between internal and external sources of information accessible to the decision maker. Special attention is paid to the measures necessary in defence of public interest. Some conditions of making a series of annual statements comparable are described. The role of accounting data in financial planning is stressed. |
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