عنوان

IFRS for small and medium-sized enterprises :

(Number (ISBN

3834909408

(Number (ISBN

3834997544

(Number (ISBN

9783834909404

(Number (ISBN

9783834997548

Number

b748451

Title Proper

IFRS for small and medium-sized enterprises :

General Material Designation

[Book]

Other Title Information

structuring the transition process /

First Statement of Responsibility

Richard Wittsiepe.

Edition Statement

1. ed.

Place of Publication, Distribution, etc.

Wiesbaden :

Name of Publisher, Distributor, etc.

Gabler,

Date of Publication, Distribution, etc.

2008.

Specific Material Designation and Extent of Item

1 online resource (xiv, 207 pages) :

Other Physical Details

illustrations

Series Title

Gabler Edition Wissenschaft

Text of Note

Includes bibliographical references (pages 201-207).

Text of Note

European Accounting and Financial Reporting Environment -- General Developments within the European Union -- Theory of International Accounting -- Harmonisation of Accounting Systems in the European Union -- The 4th EU Directive/IFRS Framework -- Main Differences -- Financial Accounting and Reporting in the European Union -- Small and Medium-Sized Companies -- Analysing the Transition Process -- The Project of the IASB for Small and Medium-Sized Entities -- Hierarchy of IFRS Statements -- The Audit Process -- Theory and Practice Developments -- The Auditing Profession and Structure of the Audit Process -- Standard Audit Process -- Theory and Concepts -- Standard Audit Procedures and Structure of IFRS Level I Statements -- -- Detailed Relevant IAS Statements Ist Level -- Decision Structure -- Inventories and Cost of Sales Section -- IAS 11-Construction Contracts -- Property, Plant and Equipment -- IAS 17-Leases -- IAS 40 -- Investment Property -- IFRS 5 -- Non-Current Assets Held for Sale and Discontinued Operations -- IAS 36 -- Impairment of Assets -- IAS 38 -- Intangible Assets -- IAS 37 -- Provisions, Contingent Liabilities and Contingent Assets -- IAS 12-Income Taxes -- IAS 18 -- Revenue Recognition -- IAS 8 -- Accounting Policies, Changes in Accounting Estimates and Errors.

0

Text of Note

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.

Source for Acquisition/Subscription Address

Springer

Stock Number

978-3-8349-0940-4

Title

IFRS for small and medium-sized enterprises.

International Standard Book Number

3834909408

Parallel Title

International financial reporting standards for small and medium-sized enterprises :

Other Title Information

structuring the transition process

Financial statements-- European Union countries-- Automation.

Small business-- Accounting-- Standards-- European Union countries.

Accounting.

Affaires.

Economie de l'entreprise.

Financiële verslaglegging.

Midden- en kleinbedrijf.

Science économique.

Small business-- Accounting-- Standards.

Standaardisatie.

European Union countries.

7

BUS001010

BUS001040

KF

KFCM

Number

Edition

Class number

Book number

Wittsiepe, Richard.

Date of Transaction

20201204082925.0

Cataloguing Rules (Descriptive Conventions))

pn

Electronic name

[Book]

Y