Análisis de la divulgación sobre recursos, riesgos y relaciones clave en el informe de gestiónUna propuesta metodológica
- 1 Universidad del País Vasco. España
ISSN: 1696-294X
Year of publication: 2010
Volume: 8
Issue: 16
Pages: 1-18
Type: Article
More publications in: Revista iberoamericana de contabilidad de gestión
Abstract
Dealing with one of the problems related to measuring the disclosure level offered by companies, this work presents some checklists that incorporate the analysis of certain qualitative characteristics of information disclosed in the Management Report. Based on the discussion paper "Management Commentary" (IASB, 2005) we focus on key resources, risks and relationships, being content areas that Spanish law also has stressed since 2005. In addition to serving for research purposes, the proposed lists can be useful in the preparation of management reports for entities who wishing to comply with quality requirements recommended by the IASB, waiting the final document