The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In this regard, Draft for a common Statement which defines conceptual outcomes of the project is the...

The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research...

Eine zentrale Zielsetzung des BiLMoG lautet:Modernisierung des HGB als dauerhafte, vollwertige, kostengünstigere und einfachere Alternative zu den IFRS / IFRS für kleine und mittlere Unternehmen (International Financial Reporting Standards)