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612-822-4611
Forecast reporting in the interim management report

Forecast reporting in the interim management report

Paperback

Business General

ISBN10: 6208854881
ISBN13: 9786208854881
Publisher: Our Knowledge Publishing
Published: Jul 7 2025
Pages: 52
Weight: 0.18
Height: 0.12 Width: 6.00 Depth: 9.00
Language: English
Everyone is familiar with the term 'annual financial statements'. However, since it is questionable to what extent the figures and information published at the end of a financial year are sufficient as a decision-making criterion for (potential) investors, the legal requirement for half-yearly financial reporting was introduced. This is enshrined in the German Securities Trading Act (WpHG) and was finally clarified by DRS 16. But what is the specific situation with regard to forecast reporting? As DRS 16 contains hardly any provisions on this subject, this article shows what information should be included in the forecast report and how these provisions are implemented in practice.

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Business General