A Survey of SME Accounting and Reporting Practices in Austria

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作者：

Lindner, Bernhard

来源地址：

http://hdl.handle.net/10986/24428

关键词：

EMPLOYMENT;  HOLDING;  HOLDING COMPANIES;  LIABILITY;  EQUIPMENT;  ACCOUNTING;  PEOPLE;  ACCOUNTING PRACTICES;  POLICY ENVIRONMENT;  FINANCIAL MANAGEMENT;  FINANCING;  STOCK;  PRINCIPAL;  MICRO-ENTERPRISES;  INTEREST;  FACTORING;  GUARANTEES;  INFORMATION REQUIREMENTS;  LONG-TERM FINANCE;  INDUSTRY;  STRATEGIES;  WATER SUPPLY;  SERVICES;  DEBTOR;  ACCESS TO BANK;  EQUITY FINANCING;  BUSINESS ASSOCIATION;  FINANCIAL STATEMENTS;  INCOME STATEMENTS;  ECONOMIC POLICY;  ADULT EDUCATION;  CAPACITY BUILDING;  LOAN;  INVESTMENT ACTIVITIES;  FEE;  TAX RULES;  TAX;  SELF- FINANCING;  AUDITS;  CREDIBILITY;  BUDGET;  ECONOMIC ACTIVITY;  MICRO ENTERPRISE;  CREDITS;  TECHNICAL ASSISTANCE;  START-UP;  INDEBTEDNESS;  BENEFICIARY;  TRANSPORT;  TRUSTEES;  FINANCING OF INVESTMENT;  FINANCES;  LOCAL BUSINESS;  CREDIT APPLICATIONS;  INVESTMENT REQUIREMENT;  FINANCIAL INSTITUTIONS;  DEBT;  ACCOUNTS RECEIVABLE;  LOANS;  ENTERPRISES;  CAPITAL INVESTMENTS;  REAL ESTATE;  LEGAL FRAMEWORK;  BANK FINANCING;  FINANCE;  SMALL ENTERPRISE;  BANKS;  EQUITY;  DEBT RATIO;  GOOD;  SHORT-TERM FINANCING;  CAPITAL;  AUDITORS;  SMALL ENTERPRISES;  LEGAL OBLIGATION;  LLC;  TURNOVER;  ACCESS TO FINANCE;  BUSINESS DEVELOPMENT;  VALUE;  BANK;  RETURNS;  CREDIT;  WORKING CAPITAL;  DOCUMENTATION REQUIREMENTS;  HOUSEHOLD;  ENTERPRISE;  INTERNAL CONTROLS;  SOURCE OF INFORMATION;  PROPERTY;  BALANCE SHEET;  EQUITY RATIO;  MARKET;  EQUITY INVESTMENT;  ACCOUNTING SYSTEMS;  BANK ACCOUNTS;  LONG-TERM INVESTMENTS;  SHAREHOLDERS;  AVERAGE DEBT;  INSURANCE;  SHORT- TERM FINANCING;  INTERESTS;  BANK LOAN;  GOODS;  MICRO-ENTERPRISE;  MARKET SHARE;  SECURITY;  BANK LOANS;  LOAN APPLICATIONS;  INVESTMENT;  SHARE;  BALANCE SHEETS;  FINANCIAL INFORMATION;  MEZZANINE CAPITAL;  COOPERATION;  INVESTMENT REQUIREMENTS;  ECONOMIC ACTIVITIES;  PROFIT;  INVESTMENTS;  TRUST FUND;  ENTREPRENEURSHIP;  PROFITS;  CAPITAL INVESTMENT;  LIMITED LIABILITY;  GOVERNMENTS;  LIABILITIES;  TAX RETURNS;  COOPERATIVE;  SHORT-TERM FINANCE;  CREDIT APPLICATION;  AUDITING;  EMPLOYEES;  Report;  Rapport;  Informe; 

年份：

2016

出版地：

Washington,USA

语种：

English

摘要：

This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian Institute for small and medium enterprise (SME) research on behalf of the World Bank center for financial reporting reform (CFRR). The survey was carried out using an online questionnaire and captures data from more than 780 SMEs that are representative of the Austrian SME sector. The primary purpose of this report is to assist the accounting and auditing profession, policy makers, and users of financial information in understanding the value and the constraints of SMEs' financial reporting practices. It also feeds into a broader CFRR study on corporate financial reporting reform in Austria. The report presents the results of the survey grouped by topical areas as follows: accounting practices in Austrian SMEs; auditing financial statements; SME financing; and financial reporting and access to finance.