New publication in trade journal KoR. IFRS: International and capital market orientated accounting
Oliver Beyhs, Bernhard Hirsch and Miriam Maske have published an article on the new P&L structure under IFRS 18 in KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung.
The article analyses the new tripartite division of the income statement into operating, investing and financing categories (OIF structure) and discusses its significance for corporate management from a controlling perspective. The results show that although IFRS 18 can improve the comparability of performance indicators, the new structure is only suitable as an internal management tool to a limited extent.
You can find the article on the newspaper's homepage:
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