EU Accounting Directive (Directive 2013/34/EU)
Chapter 5: Management report, sustainability reporting and corporate governance statement – EU Accounting Directive (Directive 2013/34/EU)

EU Accounting Directive (Directive 2013/34/EU) A19-2: Management report: future development, research and development, own shares, branches and financial risk

What does A19-2 require?

The management report also indicates the undertaking's likely future development, its research and development activities, the own-share acquisition information required by company law, the existence of branches and, where material and in relation to its use of financial instruments, its financial risk management objectives and policies including the hedging policy for each major type of forecast transaction under hedge accounting, and its exposure to price, credit, liquidity and cash flow risk.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • s298-299A ss 298 to 299A Directors' report: general information and listed entity operating and financial review

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Chapter 5: Management report, sustainability reporting and corporate governance statement – EU Accounting Directive (Directive 2013/34/EU)

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.