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Topic: Business
Number of pages / Number of words: 17 / 4656
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Der Stiftungsrat beruft bis zu 30 Mitglieder in die Fachkommission fur Empfehlungen zur Rechnungslegung (FER), unter Berucksichtigung des Umfelds der betroffenen Personen. Es ist das Ziel, in den Berufungen verschiedene Interessengruppen und Sprachregionen moglichst ausgewogen zu berucksichtigen. Die Behorden wirken durch (nicht stimmberechtigte) Beobachter in der Kommission mit...


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Seither folgten weitere, die kontinuierlich an Neuerungen angepasst wurden. Die Rechnungslegungsstandards der FER verlangen als oberstes Prinzip die Vermittlung eines den tatsachlichen Verhaltnissen entsprechendes Bildes der Vermogens-, Finanz- und Ertragslage (True and Fair View).

Seit vor 20 Jahren der erste Standard veroffentlicht wurde, haben die Fachempfehlungen eine beachtliche Entwicklung hinter sich...


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