Corporate Financial Reporting in Austria : An Overview

Lindner, Bernhard

World Bank, Vienna

关键词: INTERNATIONAL ACCOUNTING STANDARDS;    ACCOUNTING PRINCIPLES;    GOOD PRACTICE;    EMPLOYMENT;    DEFICIT;   

RP-ID  :  105686

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The purpose of this report on corporatefinancial reporting in Austria is to describe the keyfeatures of Austria’s corporate financial reportingenvironment as well as its practical application in regardto small and medium enterprises (SMEs’) financial reportingpractices in Austria. This report builds on the World Bankaccounting and auditing reports on standards and codes(ROSC) methodology to give an overview of the Austriancorporate financial reporting system. It selectivelyprovides good practice examples that can give incentives toovercome impediments to financial reporting reform. Based onthe findings of two surveys conducted among Austrian SMEsand Austrian financial institutions, the report focusesparticularly on aspects relevant to SME financial reporting.This report forms part of the activities of the center forfinancial reporting reform (CFRR) within the road to Europeprogram of accounting reform and institutional strengthening(REPARIS), which also provided funding.