BS PAS 1919:2016

Guide to management accounting principles

BSI Group , 03/31/2016

Publisher: BS

File Format: PDF

$60.00$120.65


BS PAS 1919:2016 gives guidance for organizations on assessingthe performance of the management accountingfunction.It covers the four management accounting principlesthat:
  • communication provides insight that is influential -encouraging insightful communication that drivesbetter decisions across an organization;
  • information is relevant - reviewing past, presentand forward looking performance managementinformation;
  • impact on value is analysed - understanding anorganization's strategy and business model; and
  • stewardship builds trust - balancing short-termcommercial interests against long-term value forstakeholders.
This PAS is for use by all organizations, including butnot limited to; large, small, public, private, local andinternational and their investors and stakeholders.NOTE It is aimed at those responsible for providing anddelivering management accounting functions, includingchief executives, chief financial officers and other boardmembers.

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