{"id":1492,"date":"2017-12-27T17:38:35","date_gmt":"2017-12-27T16:38:35","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1492"},"modified":"2017-12-27T17:38:35","modified_gmt":"2017-12-27T16:38:35","slug":"business-model-in-management-commentary-and-the-links-with-management-accounting","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/business-model-in-management-commentary-and-the-links-with-management-accounting\/","title":{"rendered":"Business model in management commentary and the links with management accounting"},"content":{"rendered":"

Cinquini Lino, Tenucci Andrea\/\u00a0Financial Reporting<\/a>,\u00a0Riviste<\/a>\u00a0\/\u00a0Fascicolo: 3-2011<\/p>\n

\n

Management commentary (MC) is a non mandatory narrative report that provides a context within which to interpret the financial position, financial performance and cash flows of an entity to associate to the financial statement. Within the framework of MC, the paper focuses on the role of the \u201cbusiness model\u201d in supporting information required by MC section \u201cnature of the business\u201d. Furthermore the potential role of Management Accounting in providing the managerial financial and non financial information to improve the quality information on the \u201cnature of the business\u201d is explored.<\/p>\n

Keywords:\u00a0<\/strong>Business model, management accounting, management commentary<\/p>\n

\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Cinquini Lino, Tenucci Andrea\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 Management commentary (MC) is a non mandatory narrative report that provides a context within which to interpret the financial position, financial performance and cash flows of an entity to associate to the financial statement. Within the framework of MC, the paper focuses on the role of the \u201cbusiness model\u201d […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[53,281,34],"class_list":["post-1492","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-business-model","tag-management-accounting","tag-management-commentary","post_format-post-format-quote"],"yoast_head":"\nBusiness model in management commentary and the links with management accounting | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/business-model-in-management-commentary-and-the-links-with-management-accounting\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business model in management commentary and the links with management accounting | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Cinquini Lino, Tenucci Andrea\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 Management commentary (MC) is a non mandatory narrative report that provides a context within which to interpret the financial position, financial performance and cash flows of an entity to associate to the financial statement. 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