Using international accounting systems like IAS / IFRS with its central principle of "decision usefulness" makes it possible respectively obligatory to meet the information needs of a HBR by " ... reducing the information asymmetry between providers and recipients of capital ... " . "To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations."

By calling for "decision useful" information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if "decision useful" information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG can use them within the decision-making processes.

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