Zur Konvergenz von Controlling und Bilanzierung in Finanzdienstleistungsunternehmen
Fachartikel 363
Fachbereich
Betriebswirtschaftslehre
Betriebswirtschaftslehre
Fachrichtung
Controlling
Controlling
Artikel
2008
2008
Sprache
deutsch
deutsch
Co Autoren
Daniela Weber
Daniela Weber
Beschreibung
With the growing importance of the International Financial Reporting Standards, a convergence between management accounting and financial accounting is being discussed in theory and practice. This paper concludes that a certain degree of harmonization between both accounting systems can only be achieved within the reporting function of management accounting and not regarding its forward looking activities. The information contained in the financial statements must be transformed in order to be relevant to support management decisions. During this transformation process it is necessary to consider the specfic character of particular decisions.