A Survey of SME Accounting and Reporting Practices in Austria

This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian Institute for small and medium enterprise (SME) research on behalf of the World Bank center...

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Bibliographic Details
Main Authors:	Lindner, Bernhard, Hoelzl, Kerstin
Format:	Report
Language:	English en_US
Published:	World Bank, Vienna 2016
Subjects:	EMPLOYMENT HOLDING HOLDING COMPANIES LIABILITY EQUIPMENT ACCOUNTING PEOPLE ACCOUNTING PRACTICES POLICY ENVIRONMENT FINANCIAL MANAGEMENT FINANCING STOCK PRINCIPAL MICRO-ENTERPRISES INTEREST FACTORING GUARANTEES INFORMATION REQUIREMENTS LONG-TERM FINANCE INDUSTRY STRATEGIES WATER SUPPLY SERVICES DEBTOR ACCESS TO BANK EQUITY FINANCING BUSINESS ASSOCIATION FINANCIAL STATEMENTS INCOME STATEMENTS ECONOMIC POLICY ADULT EDUCATION CAPACITY BUILDING LOAN INVESTMENT ACTIVITIES FEE TAX RULES TAX SELF- FINANCING AUDITS CREDIBILITY BUDGET ECONOMIC ACTIVITY MICRO ENTERPRISE CREDITS TECHNICAL ASSISTANCE START-UP INDEBTEDNESS BENEFICIARY TRANSPORT TRUSTEES FINANCING OF INVESTMENT FINANCES LOCAL BUSINESS CREDIT APPLICATIONS INVESTMENT REQUIREMENT FINANCIAL INSTITUTIONS DEBT ACCOUNTS RECEIVABLE LOANS ENTERPRISES CAPITAL INVESTMENTS REAL ESTATE LEGAL FRAMEWORK BANK FINANCING FINANCE SMALL ENTERPRISE BANKS EQUITY DEBT RATIO GOOD SHORT-TERM FINANCING CAPITAL AUDITORS SMALL ENTERPRISES LEGAL OBLIGATION LLC TURNOVER ACCESS TO FINANCE BUSINESS DEVELOPMENT VALUE BANK RETURNS CREDIT WORKING CAPITAL DOCUMENTATION REQUIREMENTS HOUSEHOLD ENTERPRISE INTERNAL CONTROLS SOURCE OF INFORMATION PROPERTY BALANCE SHEET EQUITY RATIO MARKET EQUITY INVESTMENT ACCOUNTING SYSTEMS BANK ACCOUNTS LONG-TERM INVESTMENTS SHAREHOLDERS AVERAGE DEBT INSURANCE SHORT- TERM FINANCING INTERESTS BANK LOAN GOODS MICRO-ENTERPRISE MARKET SHARE SECURITY BANK LOANS LOAN APPLICATIONS INVESTMENT SHARE BALANCE SHEETS FINANCIAL INFORMATION MEZZANINE CAPITAL COOPERATION INVESTMENT REQUIREMENTS ECONOMIC ACTIVITIES PROFIT INVESTMENTS TRUST FUND ENTREPRENEURSHIP PROFITS CAPITAL INVESTMENT LIMITED LIABILITY GOVERNMENTS LIABILITIES TAX RETURNS COOPERATIVE SHORT-TERM FINANCE CREDIT APPLICATION AUDITING EMPLOYEES
Online Access:	http://documents.worldbank.org/curated/en/2016/05/26396213/survey-sme-accounting-reporting-practices-austria http://hdl.handle.net/10986/24428

Internet

http://documents.worldbank.org/curated/en/2016/05/26396213/survey-sme-accounting-reporting-practices-austria
http://hdl.handle.net/10986/24428

A Survey of SME Accounting and Reporting Practices in Austria

Internet

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