IFRS for small and medium-sized enterprises : structuring the transition process

• Tác giả: Richard Wittsiepe
• Ngôn ngữ: eng
• ISBN-10: 3834909408
• ISBN-10: 3834997544
• ISBN-13: 978-3834909404
• ISBN-13: 978-3834997548
• Ký hiệu phân loại: 330 Economics
• Thông tin xuất bản: Wiesbaden : Gabler, 2008.
• Mô tả vật lý: 1 online resource (xiv, 207 pages) : , illustrations.
• Bộ sưu tập: Xã hội, Kinh tế, Luật
• ID: 146742
• Chủ đề: 1. Financial statements--Automation--European Union countries; 2. Small business--Accounting--European Union countries; 3. Economics; 4. Management science

Includes bibliographical references (pages 201-207).

Tóm tắt

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 workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows 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 resources of medium-sized enterprises in cooperation with their specialist advisors.