Corporate Financial Reporting in Austria: An Overview
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. Thi...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
The World Bank
2014
|
| Schriftenreihe: | World Bank E-Library Archive
|
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (1 Seiten) |
| DOI: | 10.1596/24463 |
Internformat
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV048270841 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220609s2014 |||| o||u| ||||||eng d | ||
| 024 | 7 | |a 10.1596/24463 |2 doi | |
| 035 | |a (ZDB-1-WBA)NLM011117664 | ||
| 035 | |a (OCoLC)1334033632 | ||
| 035 | |a (DE-599)GBVNLM011117664 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-12 |a DE-521 |a DE-573 |a DE-523 |a DE-Re13 |a DE-19 |a DE-355 |a DE-703 |a DE-91 |a DE-706 |a DE-29 |a DE-M347 |a DE-473 |a DE-824 |a DE-20 |a DE-739 |a DE-1043 |a DE-863 |a DE-862 | ||
| 100 | 1 | |a Lindner, Bernhard |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Corporate Financial Reporting in Austria |b An Overview |c Bernhard Lindner |
| 264 | 1 | |a Washington, D.C |b The World Bank |c 2014 | |
| 300 | |a 1 Online-Ressource (1 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a World Bank E-Library Archive | |
| 520 | |a 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 | ||
| 700 | 1 | |a Lindner, Bernhard |4 oth | |
| 856 | 4 | 0 | |u https://doi.org/10.1596/24463 |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-1-WBA | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033651036 | |
Datensatz im Suchindex
| _version_ | 1812671786169401344 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Lindner, Bernhard |
| author_facet | Lindner, Bernhard |
| author_role | aut |
| author_sort | Lindner, Bernhard |
| author_variant | b l bl |
| building | Verbundindex |
| bvnumber | BV048270841 |
| collection | ZDB-1-WBA |
| ctrlnum | (ZDB-1-WBA)NLM011117664 (OCoLC)1334033632 (DE-599)GBVNLM011117664 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1596/24463 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nmm a2200000zc 4500</leader><controlfield tag="001">BV048270841</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220609s2014 |||| o||u| ||||||eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1596/24463</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-1-WBA)NLM011117664</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1334033632</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBVNLM011117664</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-Re13</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-863</subfield><subfield code="a">DE-862</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Lindner, Bernhard</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Corporate Financial Reporting in Austria</subfield><subfield code="b">An Overview</subfield><subfield code="c">Bernhard Lindner</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Washington, D.C</subfield><subfield code="b">The World Bank</subfield><subfield code="c">2014</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (1 Seiten)</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">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">World Bank E-Library Archive</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lindner, Bernhard</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1596/24463</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-WBA</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033651036</subfield></datafield></record></collection> |
| id | DE-604.BV048270841 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:00:04Z |
| indexdate | 2024-10-12T04:02:06Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033651036 |
| oclc_num | 1334033632 |
| open_access_boolean | 1 |
| owner | DE-12 DE-521 DE-573 DE-523 DE-Re13 DE-BY-UBR DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-91 DE-BY-TUM DE-706 DE-29 DE-M347 DE-473 DE-BY-UBG DE-824 DE-20 DE-739 DE-1043 DE-863 DE-BY-FWS DE-862 DE-BY-FWS |
| owner_facet | DE-12 DE-521 DE-573 DE-523 DE-Re13 DE-BY-UBR DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-91 DE-BY-TUM DE-706 DE-29 DE-M347 DE-473 DE-BY-UBG DE-824 DE-20 DE-739 DE-1043 DE-863 DE-BY-FWS DE-862 DE-BY-FWS |
| physical | 1 Online-Ressource (1 Seiten) |
| psigel | ZDB-1-WBA |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | The World Bank |
| record_format | marc |
| series2 | World Bank E-Library Archive |
| spellingShingle | Lindner, Bernhard Corporate Financial Reporting in Austria An Overview |
| title | Corporate Financial Reporting in Austria An Overview |
| title_auth | Corporate Financial Reporting in Austria An Overview |
| title_exact_search | Corporate Financial Reporting in Austria An Overview |
| title_exact_search_txtP | Corporate Financial Reporting in Austria An Overview |
| title_full | Corporate Financial Reporting in Austria An Overview Bernhard Lindner |
| title_fullStr | Corporate Financial Reporting in Austria An Overview Bernhard Lindner |
| title_full_unstemmed | Corporate Financial Reporting in Austria An Overview Bernhard Lindner |
| title_short | Corporate Financial Reporting in Austria |
| title_sort | corporate financial reporting in austria an overview |
| title_sub | An Overview |
| url | https://doi.org/10.1596/24463 |
| work_keys_str_mv | AT lindnerbernhard corporatefinancialreportinginaustriaanoverview |