IFRS for Small and Medium-Sized Enterprises : Structuring the Transition Process

by Richard Wittsiepe

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. Dr. Richard Wittsiepe ist seit 1990 als Wirtschaftsprüfer und seit 1999 als CPA in eigener Praxis in Duisburg tätig.

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Year of publication:	2008
Other Persons:	Wittsiepe, Richard (contributor)
Publisher:	Wiesbaden : Betriebswirtschaftlicher Verlag Dr.Th. Gabler / GWV Fachverlage GmbH, Wiesbaden
Subject:	KMU \| SME \| Rechnungswesen \| Accounting \| EU-Bilanzrecht \| EU accounting regulation \| IFRS \| EU-Staaten \| EU countries \| Deutschland \| Klein- und Mittelbetrieb \| Rechnungslegung \| International Financial Reporting Standards
Description of contents:	Table of Contents [external.dandelon.com] ; Description [swbplus.bsz-bw.de]

Extent:	Online-Ressource (XIV, 207p, digital)
Series:	SpringerLink / Bücher
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Hochschulschrift
Language:	English
Notes:	Literaturverz. S. 201 - 207 Preliminary; Introduction; General Developments within the European Union; Harmonisation of Accounting Systems in the European Union; The 4th EU Directive/IFRS Framework - Main Differences; Financial Accounting and Reporting in the European Union; The Project of the IASB for Small and Medium-Sized Entities; Hierarchy of IFRS Statements; The Auditing Profession and Structure of the Audit Process; Standard Audit Process - Theory and Concepts; Introduction - Detailed Relevant IAS Statements Ist Level - Decision Structure; Inventories and Cost of Sales Section; IAS 11-Construction Contracts Property, Plant and EquipmentIAS 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; Back matter; Theory of International Accounting
ISBN:	978-3-8349-9754-8 ; 978-3-8349-0940-4
Other identifiers:	10.1007/978-3-8349-9754-8 [DOI]
Classification:	Betriebliches Rechnungswesen
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013521013