Corporate Financial Reporting in Austria : An Overview

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作者：

Lindner, Bernhard

来源地址：

http://hdl.handle.net/10986/24463

关键词：

INTERNATIONAL ACCOUNTING STANDARDS;  ACCOUNTING PRINCIPLES;  GOOD PRACTICE;  EMPLOYMENT;  DEFICIT;  REGULATORY FRAMEWORK;  LIABILITY;  REFERENDUMS;  EFFICIENT MARKETS;  EQUIPMENT;  ACCOUNTING;  INTANGIBLE ASSETS;  ACCOUNTING PRACTICES;  BUSINESS COMMUNITY;  FINANCIAL MANAGEMENT;  STOCK;  PRINCIPAL;  SUPERVISORY AUTHORITY;  SALES;  INTEREST;  GOVERNMENT DEFICIT;  LAWS;  INDUSTRY;  BUSINESS ADMINISTRATION;  SUPERVISORY BOARD;  WATER SUPPLY;  SERVICES;  TAX COLLECTION;  ACCESS TO BANK;  FINANCIAL STATEMENTS;  INCOME STATEMENTS;  FINANCIAL STATEMENT;  TAX;  OWNERSHIP;  PLANNING;  QUALITY;  REPORTING;  INSTRUMENTS;  AUDITS;  COST ACCOUNTING;  EXTERNAL FINANCE;  ACCOUNTING REFORM;  SAVINGS;  PENALTIES;  CURRENCY;  LEGAL PROVISIONS;  TRANSPORT;  FINANCIAL DATA;  OESTERREICHISCHE NATIONALBANK;  TRADING;  PUBLIC ACCOUNTANTS;  CURRENT ASSETS;  BUSINESS COMMUNITIES;  ACCOUNTING RULES;  CRITERIA;  AUDIT RISK;  FINANCIAL INSTITUTIONS;  MARKETS;  FINANCIAL REPORTING;  LEGISLATION;  STATUTORY AUDITORS;  LOANS;  LABOR;  ENTERPRISES;  GROSS DOMESTIC PRODUCT;  INVENTORY;  SUBSTITUTES;  ACCOUNT;  LEGAL FRAMEWORK;  BANK FINANCING;  FINANCE;  BANKS;  RESOURCES;  INTERNATIONAL STANDARDS;  EQUITY;  GOODWILL;  GAAP;  INVESTORS;  AUDITED FINANCIAL STATEMENTS;  GOOD;  ACCOUNTANTS;  AUDITORS;  EXPENSES;  FINANCIAL STABILITY;  LLC;  TURNOVER;  VALUE;  BANK;  CREDIT;  ACCOUNTING METHODS;  ACCOUNTANCY;  PEER REVIEW;  PUBLIC ACCOUNTING;  FINANCIAL PERFORMANCE;  SUPERVISORY BOARDS;  INTERNAL CONTROLS;  COST;  FISCAL YEAR;  BALANCE SHEET;  QUALITY ASSESSMENT;  MARKET;  FINANCIAL REPORTING STANDARDS;  FOREIGN EXCHANGE;  MARKET VALUE;  QUALITY CONTROL;  MARKET CONFIDENCE;  CONSOLIDATED FINANCIAL STATEMENTS;  ADMINISTRATION;  PROFITABILITY;  GOVERNANCE;  INSURANCE;  BOOKKEEPING;  PAYROLL;  LAND;  LEGAL SYSTEM;  ACCOUNTING STANDARDS;  NATIONAL BANK;  BUSINESS;  RISK;  SUBVENTIONS;  COMMERCIAL BANKS;  AUDIT EVIDENCE;  AUSTRIAN NATIONAL BANK;  FINANCIAL INFORMATION;  COOPERATIVES;  REVENUE;  RISK MANAGEMENT;  ACCOUNTS;  LENDING;  QUALITY ASSURANCE;  SAVINGS BANKS;  AUDIT;  AUDITING STANDARDS;  FINANCIAL ACCOUNTING;  CUSTOMERS;  LIMITED LIABILITY;  AUDITING PROFESSION;  ACCOUNTING RECORDS;  CERTIFIED PUBLIC ACCOUNTANTS;  IMPLEMENTATION;  AUDITING;  FINANCIAL REPORTS;  CONSOLIDATION;  Report; 

年份：

2014

出版地：

Washington,USA

语种：

English

摘要：

The purpose of this report on corporate financial reporting in Austria is to describe the key features of Austria’s corporate financial reporting environment as well as its practical application in regard to small and medium enterprises (SMEs’) financial reporting practices in Austria. This report builds on the World Bank accounting and auditing reports on standards and codes (ROSC) methodology to give an overview of the Austrian corporate financial reporting system. It selectively provides good practice examples that can give incentives to overcome impediments to financial reporting reform. Based on the findings of two surveys conducted among Austrian SMEs and Austrian financial institutions, the report focuses particularly on aspects relevant to SME financial reporting. This report forms part of the activities of the center for financial reporting reform (CFRR) within the road to Europe program of accounting reform and institutional strengthening (REPARIS), which also provided funding.