IFRS for small and medium-sized enterprises: structuring the transition process
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Gabler
2008
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | Gabler Edition Wissenschaft
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis Klappentext |
| Beschreibung: | XIV, 207 S. graph. Darst. |
| ISBN: | 9783834909404 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV023170839 | ||
| 003 | DE-604 | ||
| 005 | 20130808 | ||
| 007 | t | ||
| 008 | 080218s2008 gw d||| m||| 00||| eng d | ||
| 016 | 7 | |a 987522159 |2 DE-101 | |
| 020 | |a 9783834909404 |9 978-3-8349-0940-4 | ||
| 035 | |a (OCoLC)239635505 | ||
| 035 | |a (DE-599)BVBBV023170839 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE-HE | ||
| 049 | |a DE-M382 |a DE-12 |a DE-20 |a DE-739 |a DE-355 |a DE-703 |a DE-29 |a DE-945 |a DE-521 |a DE-188 | ||
| 082 | 0 | |a 657.90420218 |2 22/ger | |
| 084 | |a PE 358 |0 (DE-625)135471: |2 rvk | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 084 | |a QP 822 |0 (DE-625)141945: |2 rvk | ||
| 084 | |a 650 |2 sdnb | ||
| 100 | 1 | |a Wittsiepe, Richard |e Verfasser |0 (DE-588)135643104 |4 aut | |
| 245 | 1 | 0 | |a IFRS for small and medium-sized enterprises |b structuring the transition process |c Richard Wittsiepe |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a Wiesbaden |b Gabler |c 2008 | |
| 300 | |a XIV, 207 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Gabler Edition Wissenschaft | |
| 502 | |a Zugl.: Warschau, Univ., Habil.-Schr., 2007 | ||
| 650 | 0 | 7 | |a Klein- und Mittelbetrieb |0 (DE-588)4031031-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Deutschland |0 (DE-588)4011882-4 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 0 | 1 | |a Klein- und Mittelbetrieb |0 (DE-588)4031031-0 |D s |
| 689 | 0 | 2 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 0 | 3 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |u http://d-nb.info/987522159/04 |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung UB Passau |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016357511&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung UB Passau |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016357511&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |3 Klappentext |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-016357511 | ||
Datensatz im Suchindex
| _version_ | 1804137432908562432 |
|---|---|
| adam_text | Table
of Contents
Introduction
........................................................................................................................1
Parti
..................................................................................................................................
з
European Accounting and Financial Reporting Environment
..............................................3
1.
General Developments within the European Union
....................................................3
2.
Theory of International Accounting
..............................................................................5
2.1.
Main Reasons for International Accounting
...................................................................5
2.1.1.
Environmental Factors
...............................................................................................5
2.1.2.
Internationalisation
of Accounting and the Role of the Accounting Profession
..........7
2.2.
International Classification of Financial Accounting and Reporting
...........................11
2.2.1.
Prof. G. Mueller s Classification
...............................................................................12
2.2.2.
Additional Extrinsic Classification Schemes
.............................................................14
2.2.3.
Intrinsic Classifications
.............................................................................................15
3.
Harmonisation
of Accounting Systems in the European Union
..............................17
3.1.
First Phase: Western Europe
(19608-1990).............................................................17
3.2.
Second Phase
-
Central and Eastern Europe (since
1990).......................................19
4.
The 4th
EU Directive/IFRS
Framework
-
Main Differences
.....................................21
4.1.
The Role of Conceptual Frameworks in the Development of Accounting Standards
. 21
4.2.
IFRS Framework and the True and Fair View
.............................................................23
4.2.1.
Objectives of Financial Reporting and the True and Fair View
................................23
4.2.2.
Components of Financial Statements
......................................................................27
4.2.3.
Recognition and Measurement
................................................................................29
4.3.
General Recognition and Measurement Concepts of the IFRS Framework
...............30
4.3.1.
Definition of Elements of Financial Statements
........................................................30
4.3.2.
General Measurement Concepts
.............................................................................32
4.3.3.
Recognition and Measurement Concepts of the 4th
EU
Directive
...........................33
4.4.
Summary and Conclusion
...........................................................................................34
5.
Financial Accounting and Reporting in the European Union
.................................35
5.1.
Introduction
..................................................................................................................35
5.2.
Financial Accounting and Reporting in France
............................................................38
5.2.1.
Background of French Accounting
..........................................................................38
5.2.2.
Influence of Taxation on Accounting in France
........................................................39
5.2.3.
Main Accounting Principles in Comparison to IFRS
.................................................40
5.3.
Financial Accounting and Reporting in Germany
........................................................42
5.3.1.
Background of German Accounting
.........................................................................42
5.3.2.
Influence of Taxation on Accounting in Germany
.....................................................44
5.3.3.
Main Accounting Principles in Comparison to IFRS
.................................................46
VII
5.4.
Financial
Accounting and Reporting in the United Kingdom
.......................................48
5.4.1.
Background of British Accounting
............................................................................48
5.4.2.
Influence of Taxation on Accounting in the United Kingdom
....................................50
5.4.3.
Main Accounting Principles in Comparison to IFRS
.................................................51
5.5.
Financial Accounting and Reporting in Poland
............................................................52
5.5.1.
Background of Polish Accounting
.............................................................................52
5.5.2.
Influence of Taxation on Accounting in Poland
........................................................54
5.5.3.
Main Accounting Principles in Western Europe
......................................................55
5.6.
Summary
.....................................................................................................................58
Partii
..............................................................................................................................61
Small and Medium-Sized Companies
-
Analysing the Transition Process
........................61
I.The Project of the IASB for Small and Medium-Sized Entities
................................61
2.
Hierarchy of IFRS Statements
....................................................................................63
2.1.
Level I IAS Statements
................................................................................................64
2.2.
Level II IAS Statements
...............................................................................................67
Partili
..............................................................................................................................69
The Audit Process
-
Theory and Practice Developments
..................................................69
1.
The Auditing Profession and Structure of the Audit Process
.................................69
1.1.
Developments within the European Union
..................................................................69
2.
Standard Audit Process
-
Theory and Concepts
......................................................73
2.1.
Management Assertions, Audit Objectives and Auditing Procedures
.........................73
2.2.
Audit Evidence and Audit Tests
..................................................................................75
2.3.
Evaluation of Audit Risk
..............................................................................................77
2.4.
Materiality
....................................................................................................................79
Part IV
.............................................................................................................................82
Standard Audit Procedures and Structure of IFRS Level I Statements
.............................82
1.
Introduction
-
Detailed Relevant IAS Statements
Ist
Level
-
Decision Structure
.. 82
2.
Inventories and Cost of Sales Section
.......................................................................85
2.1.
General
.......................................................................................................................85
2.2.
IFRS and 4th
EU
Directive Regulations
......................................................................86
2.3.
Structure of IAS
2:
Inventories
....................................................................................88
2.4.
Applying Standard Audit Procedures
.........................................................................90
2.4.1.
Cost of Purchase
......................................................................................................90
2.4.2.
Cost of Conversion
...................................................................................................91
2.4.3.
Other Costs
..............................................................................................................93
2.4.4.
Standard Cost Method
.............................................................................................93
VIII
2.4.5.
Simplification
Methods
-
Retail, FIFO and Weighted Average
................................95
2.5.
Cost of Inventories of a Service Provider
...................................................................96
2.6.
Net Realisable Value
...................................................................................................97
2.7.
Disclosure Requirements
............................................................................................99
3.
IAS
11 -
Construction Contracts
................................................................................99
3.1.
Introduction
..................................................................................................................99
3.2.
4th
EU
Directive and IAS
11
Decision Structure
.......................................................100
3.3.
Applying Standard Audit Procedures
........................................................................102
4.
Property,
Plantand
Equipment
.................................................................................106
4.1.
Introduction
................................................................................................................106
4.2.
Revaluation of Property, Plant, and Equipment
........................................................107
4.3.
General 4th
EU
Directive Accounting Rules
.............................................................108
4.4.
IAS
16-
Property, Plant and Equipment- Decision Structure
.................................110
4.5.
Special Problem Area: First-Time Adoption of IFRS
.................................................112
4.6.
Applying Standard Audit Procedures
........................................................................114
4.6.1.
Initial Measurement
.................................................................................................114
4.6.2.
Costs Incurred Subsequent to Purchase or Self-Construction
...............................116
4.7.
Measurement after Recognition
................................................................................117
4.7.1.
General
...................................................................................................................117
4.7.2.
Revaluation Method and Impairment Test
............................................................118
4.8.
Systematic Depreciation
............................................................................................124
4.9.
Notes
.........................................................................................................................125
5.
IAS
17
-Leases
..........................................................................................................126
5.1.
General
......................................................................................................................126
5.2.
Type of Leases and IAS
17
Decision Structure
.........................................................126
5.3.
Applying Standard Audit Procedures
........................................................................130
5.4.
Notes
.........................................................................................................................131
6.
IAS
40 -
Investment Property
....................................................................................132
6.1.
IAS Concepts in Comparison to the 4th
EU
Directive
...............................................132
6.2.
Fair Value Method
.....................................................................................................134
6.3.
Applying Standard Audit Procedures
........................................................................136
6.4.
Notes
.........................................................................................................................136
7.
IFRS
5 -
Non-Current Assets Held for Sale and Discontinued Operations
..........137
7.1.
General
......................................................................................................................137
7.2.
Decision Structure
.....................................................................................................137
7.3.
Applying Standard Audit Procedures
........................................................................139
8.
IAS
36 -
Impairment of Assets
..................................................................................140
8.1.
Background
...............................................................................................................140
IX
8.2.
Comparison to the 4th
EU
Directive
..........................................................................141
8.3.
Scope of IAS
36........................................................................................................142
8.4.
Decision Structure
.....................................................................................................143
8.5.
Applying Standard Audit Procedures
........................................................................145
8.6.
Cash-Generating Unit Formation
..............................................................................147
8.7.
Fair Value Determination
...........................................................................................149
8.8.
Impairment Test Methods
-
Standard Audit Procedures
..........................................153
9.
IAS
38 -
Intangible Assets
.........................................................................................155
9.1.
General
......................................................................................................................155
9.2.
Valuation Concept
....................................................................................................156
9.3.
Decision Structure
.....................................................................................................160
9.3.1.
Intangible Assets -Transactions
............................................................................161
9.3.2.
Applying Standard Audit Procedures
.....................................................................164
9.3.3.
Self-Generated Intangible Assets
..........................................................................171
10.
IAS
37 -
Provisions, Contingent Liabilities and Contingent Assets
...................173
10.1.
General
....................................................................................................................173
10.2.
Provisions and Contingencies According to the 4th
EU
Directive
...........................174
10.3.
Applying Standard Audit Procedures
......................................................................176
10.4.
Connection with IFRS
5...........................................................................................180
10.5.
Measurement Structure of IAS
37...........................................................................181
11.
IAS
12
-IncomeTaxes
.............................................................................................182
11.1.
General
...................................................................................................................182
11.2.
Methods
...................................................................................................................183
11.3.
Recognition
.............................................................................................................184
11.4.
Measurement
..........................................................................................................186
11.5
Applying Standard Audit Procedures
.......................................................................188
12.
IAS
18 -
Revenue Recognition
................................................................................191
12.1.
General
...................................................................................................................191
12.2.
Decision Structure
...................................................................................................192
12.3.
Recognition Criteria of Revenue
.............................................................................194
13.
IAS
8 -
Accounting Policies, Changes in Accounting Estimates and Errors
.....195
13.1.
General
...................................................................................................................195
13.2.
Decision Structure
...................................................................................................195
13.2.1.
Defining Accounting Policies
................................................................................196
13.2.2.
Use of Estimates
.................................................................................................197
13.2.3.
Accounting Errors
.................................................................................................198
Summary and Conclusion
.............................................................................................199
Bibliography
...................................................................................................................201
X
In the process of converting to IFRS, a number of practical
questions arise concerning the structures of the accounting
area department of medium-sized enterprises as well as
the issue of effectively updating financial statements once
converted, which have thus far not been addressed in the
debate.
Richard Wittsiepe analyses the relevant IFRS statements
with a view to possibly integrating them into existing work¬
flows in an annual audit. He weighs the key issues of con¬
version by comparing them with the 4th
EU
Directive for
accounting within the
EU.
The aim is to visualise the work¬
flows as the basis for creating support software which can
make a key contribution to cost-effective conversion. This
approach permits the effective integration of existing re¬
sources of medium-sized enterprises in cooperation with
their specialist advisors.
The book is essential reading for researchers and students
of business economics majoring in accounting as well
as for managers in the operational accounting area and
auditors, tax advisors and management consultants.
|
| adam_txt |
Table
of Contents
Introduction
.1
Parti
.
з
European Accounting and Financial Reporting Environment
.3
1.
General Developments within the European Union
.3
2.
Theory of International Accounting
.5
2.1.
Main Reasons for International Accounting
.5
2.1.1.
Environmental Factors
.5
2.1.2.
Internationalisation
of Accounting and the Role of the Accounting Profession
.7
2.2.
International Classification of Financial Accounting and Reporting
.11
2.2.1.
Prof. G. Mueller's Classification
.12
2.2.2.
Additional Extrinsic Classification Schemes
.14
2.2.3.
Intrinsic Classifications
.15
3.
Harmonisation
of Accounting Systems in the European Union
.17
3.1.
First Phase: Western Europe
(19608-1990).17
3.2.
Second Phase
-
Central and Eastern Europe (since
1990).19
4.
The 4th
EU Directive/IFRS
Framework
-
Main Differences
.21
4.1.
The Role of Conceptual Frameworks in the Development of Accounting Standards
. 21
4.2.
IFRS Framework and the True and Fair View
.23
4.2.1.
Objectives of Financial Reporting and the True and Fair View
.23
4.2.2.
Components of Financial Statements
.27
4.2.3.
Recognition and Measurement
.29
4.3.
General Recognition and Measurement Concepts of the IFRS Framework
.30
4.3.1.
Definition of Elements of Financial Statements
.30
4.3.2.
General Measurement Concepts
.32
4.3.3.
Recognition and Measurement Concepts of the 4th
EU
Directive
.33
4.4.
Summary and Conclusion
.34
5.
Financial Accounting and Reporting in the European Union
.35
5.1.
Introduction
.35
5.2.
Financial Accounting and Reporting in France
.38
5.2.1.
Background of French Accounting
.38
5.2.2.
Influence of Taxation on Accounting in France
.39
5.2.3.
Main Accounting Principles in Comparison to IFRS
.40
5.3.
Financial Accounting and Reporting in Germany
.42
5.3.1.
Background of German Accounting
.42
5.3.2.
Influence of Taxation on Accounting in Germany
.44
5.3.3.
Main Accounting Principles in Comparison to IFRS
.46
VII
5.4.
Financial
Accounting and Reporting in the United Kingdom
.48
5.4.1.
Background of British Accounting
.48
5.4.2.
Influence of Taxation on Accounting in the United Kingdom
.50
5.4.3.
Main Accounting Principles in Comparison to IFRS
.51
5.5.
Financial Accounting and Reporting in Poland
.52
5.5.1.
Background of Polish Accounting
.52
5.5.2.
Influence of Taxation on Accounting in Poland
.54
5.5.3.
Main Accounting Principles in Western Europe
.55
5.6.
Summary
.58
Partii
.61
Small and Medium-Sized Companies
-
Analysing the Transition Process
.61
I.The Project of the IASB for Small and Medium-Sized Entities
.61
2.
Hierarchy of IFRS Statements
.63
2.1.
Level I IAS Statements
.64
2.2.
Level II IAS Statements
.67
Partili
.69
The Audit Process
-
Theory and Practice Developments
.69
1.
The Auditing Profession and Structure of the Audit Process
.69
1.1.
Developments within the European Union
.69
2.
Standard Audit Process
-
Theory and Concepts
.73
2.1.
Management Assertions, Audit Objectives and Auditing Procedures
.73
2.2.
Audit Evidence and Audit Tests
.75
2.3.
Evaluation of Audit Risk
.77
2.4.
Materiality
.79
Part IV
.82
Standard Audit Procedures and Structure of IFRS Level I Statements
.82
1.
Introduction
-
Detailed Relevant IAS Statements
Ist
Level
-
Decision Structure
. 82
2.
Inventories and Cost of Sales Section
.85
2.1.
General
.85
2.2.
IFRS and 4th
EU
Directive Regulations
.86
2.3.
Structure of IAS
2:
Inventories
.88
2.4.
Applying Standard Audit Procedures
.90
2.4.1.
Cost of Purchase
.90
2.4.2.
Cost of Conversion
.91
2.4.3.
Other Costs
.93
2.4.4.
Standard Cost Method
.93
VIII
2.4.5.
Simplification
Methods
-
Retail, FIFO and Weighted Average
.95
2.5.
Cost of Inventories of a Service Provider
.96
2.6.
Net Realisable Value
.97
2.7.
Disclosure Requirements
.99
3.
IAS
11 -
Construction Contracts
.99
3.1.
Introduction
.99
3.2.
4th
EU
Directive and IAS
11
Decision Structure
.100
3.3.
Applying Standard Audit Procedures
.102
4.
Property,
Plantand
Equipment
.106
4.1.
Introduction
.106
4.2.
Revaluation of Property, Plant, and Equipment
.107
4.3.
General 4th
EU
Directive Accounting Rules
.108
4.4.
IAS
16-
Property, Plant and Equipment- Decision Structure
.110
4.5.
Special Problem Area: First-Time Adoption of IFRS
.112
4.6.
Applying Standard Audit Procedures
.114
4.6.1.
Initial Measurement
.114
4.6.2.
Costs Incurred Subsequent to Purchase or Self-Construction
.116
4.7.
Measurement after Recognition
.117
4.7.1.
General
.117
4.7.2.
Revaluation Method and Impairment Test
.118
4.8.
Systematic Depreciation
.124
4.9.
Notes
.125
5.
IAS
17
-Leases
.126
5.1.
General
.126
5.2.
Type of Leases and IAS
17
Decision Structure
.126
5.3.
Applying Standard Audit Procedures
.130
5.4.
Notes
.131
6.
IAS
40 -
Investment Property
.132
6.1.
IAS Concepts in Comparison to the 4th
EU
Directive
.132
6.2.
Fair Value Method
.134
6.3.
Applying Standard Audit Procedures
.136
6.4.
Notes
.136
7.
IFRS
5 -
Non-Current Assets Held for Sale and Discontinued Operations
.137
7.1.
General
.137
7.2.
Decision Structure
.137
7.3.
Applying Standard Audit Procedures
.139
8.
IAS
36 -
Impairment of Assets
.140
8.1.
Background
.140
IX
8.2.
Comparison to the 4th
EU
Directive
.141
8.3.
Scope of IAS
36.142
8.4.
Decision Structure
.143
8.5.
Applying Standard Audit Procedures
.145
8.6.
Cash-Generating Unit Formation
.147
8.7.
Fair Value Determination
.149
8.8.
Impairment Test Methods
-
Standard Audit Procedures
.153
9.
IAS
38 -
Intangible Assets
.155
9.1.
General
.155
9.2.
Valuation Concept
.156
9.3.
Decision Structure
.160
9.3.1.
Intangible Assets -Transactions
.161
9.3.2.
Applying Standard Audit Procedures
.164
9.3.3.
Self-Generated Intangible Assets
.171
10.
IAS
37 -
Provisions, Contingent Liabilities and Contingent Assets
.173
10.1.
General
.173
10.2.
Provisions and Contingencies According to the 4th
EU
Directive
.174
10.3.
Applying Standard Audit Procedures
.176
10.4.
Connection with IFRS
5.180
10.5.
Measurement Structure of IAS
37.181
11.
IAS
12
-IncomeTaxes
.182
11.1.
General
.182
11.2.
Methods
.183
11.3.
Recognition
.184
11.4.
Measurement
.186
11.5
Applying Standard Audit Procedures
.188
12.
IAS
18 -
Revenue Recognition
.191
12.1.
General
.191
12.2.
Decision Structure
.192
12.3.
Recognition Criteria of Revenue
.194
13.
IAS
8 -
Accounting Policies, Changes in Accounting Estimates and Errors
.195
13.1.
General
.195
13.2.
Decision Structure
.195
13.2.1.
Defining Accounting Policies
.196
13.2.2.
Use of Estimates
.197
13.2.3.
Accounting Errors
.198
Summary and Conclusion
.199
Bibliography
.201
X
In the process of converting to IFRS, a number of practical
questions arise concerning the structures of the accounting
area department of medium-sized enterprises as well as
the issue of effectively updating financial statements once
converted, which have thus far not been addressed in the
debate.
Richard Wittsiepe analyses the relevant IFRS statements
with a view to possibly integrating them into existing work¬
flows in an annual audit. He weighs the key issues of con¬
version by comparing them with the 4th
EU
Directive for
accounting within the
EU.
The aim is to visualise the work¬
flows as the basis for creating support software which can
make a key contribution to cost-effective conversion. This
approach permits the effective integration of existing re¬
sources of medium-sized enterprises in cooperation with
their specialist advisors.
The book is essential reading for researchers and students
of business economics majoring in accounting as well
as for managers in the operational accounting area and
auditors, tax advisors and management consultants. |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Wittsiepe, Richard |
| author_GND | (DE-588)135643104 |
| author_facet | Wittsiepe, Richard |
| author_role | aut |
| author_sort | Wittsiepe, Richard |
| author_variant | r w rw |
| building | Verbundindex |
| bvnumber | BV023170839 |
| classification_rvk | PE 358 QP 820 QP 822 |
| ctrlnum | (OCoLC)239635505 (DE-599)BVBBV023170839 |
| dewey-full | 657.90420218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.90420218 |
| dewey-search | 657.90420218 |
| dewey-sort | 3657.90420218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02430nam a2200529 c 4500</leader><controlfield tag="001">BV023170839</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20130808 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">080218s2008 gw d||| m||| 00||| eng d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">987522159</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783834909404</subfield><subfield code="9">978-3-8349-0940-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)239635505</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV023170839</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-HE</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-945</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.90420218</subfield><subfield code="2">22/ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PE 358</subfield><subfield code="0">(DE-625)135471:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 822</subfield><subfield code="0">(DE-625)141945:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">650</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Wittsiepe, Richard</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)135643104</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">IFRS for small and medium-sized enterprises</subfield><subfield code="b">structuring the transition process</subfield><subfield code="c">Richard Wittsiepe</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Wiesbaden</subfield><subfield code="b">Gabler</subfield><subfield code="c">2008</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIV, 207 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Gabler Edition Wissenschaft</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">Zugl.: Warschau, Univ., Habil.-Schr., 2007</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Klein- und Mittelbetrieb</subfield><subfield code="0">(DE-588)4031031-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Klein- und Mittelbetrieb</subfield><subfield code="0">(DE-588)4031031-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">http://d-nb.info/987522159/04</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Passau</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016357511&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Passau</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016357511&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Klappentext</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-016357511</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV023170839 |
| illustrated | Illustrated |
| index_date | 2024-07-02T19:57:37Z |
| indexdate | 2024-07-09T21:12:13Z |
| institution | BVB |
| isbn | 9783834909404 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016357511 |
| oclc_num | 239635505 |
| open_access_boolean | |
| owner | DE-M382 DE-12 DE-20 DE-739 DE-355 DE-BY-UBR DE-703 DE-29 DE-945 DE-521 DE-188 |
| owner_facet | DE-M382 DE-12 DE-20 DE-739 DE-355 DE-BY-UBR DE-703 DE-29 DE-945 DE-521 DE-188 |
| physical | XIV, 207 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Gabler |
| record_format | marc |
| series2 | Gabler Edition Wissenschaft |
| spelling | Wittsiepe, Richard Verfasser (DE-588)135643104 aut IFRS for small and medium-sized enterprises structuring the transition process Richard Wittsiepe 1. ed. Wiesbaden Gabler 2008 XIV, 207 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Gabler Edition Wissenschaft Zugl.: Warschau, Univ., Habil.-Schr., 2007 Klein- und Mittelbetrieb (DE-588)4031031-0 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Klein- und Mittelbetrieb (DE-588)4031031-0 s Rechnungslegung (DE-588)4128343-0 s International Financial Reporting Standards (DE-588)4699643-6 s DE-604 http://d-nb.info/987522159/04 Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016357511&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016357511&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Wittsiepe, Richard IFRS for small and medium-sized enterprises structuring the transition process Klein- und Mittelbetrieb (DE-588)4031031-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4031031-0 (DE-588)4699643-6 (DE-588)4128343-0 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | IFRS for small and medium-sized enterprises structuring the transition process |
| title_auth | IFRS for small and medium-sized enterprises structuring the transition process |
| title_exact_search | IFRS for small and medium-sized enterprises structuring the transition process |
| title_exact_search_txtP | IFRS for small and medium-sized enterprises structuring the transition process |
| title_full | IFRS for small and medium-sized enterprises structuring the transition process Richard Wittsiepe |
| title_fullStr | IFRS for small and medium-sized enterprises structuring the transition process Richard Wittsiepe |
| title_full_unstemmed | IFRS for small and medium-sized enterprises structuring the transition process Richard Wittsiepe |
| title_short | IFRS for small and medium-sized enterprises |
| title_sort | ifrs for small and medium sized enterprises structuring the transition process |
| title_sub | structuring the transition process |
| topic | Klein- und Mittelbetrieb (DE-588)4031031-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Klein- und Mittelbetrieb International Financial Reporting Standards Rechnungslegung Deutschland Hochschulschrift |
| url | http://d-nb.info/987522159/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016357511&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016357511&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT wittsieperichard ifrsforsmallandmediumsizedenterprisesstructuringthetransitionprocess |
Es ist kein Print-Exemplar vorhanden.
Inhaltsverzeichnis