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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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

id	okr-10986-24428
recordtype	oai_dc
spelling	okr-10986-244282021-05-25T08:48:31Z A Survey of SME Accounting and Reporting Practices in Austria Lindner, Bernhard Hoelzl, Kerstin 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 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 for financial reporting reform (CFRR). The survey was carried out using an online questionnaire and captures data from more than 780 SMEs that are representative of the Austrian SME sector. The primary purpose of this report is to assist the accounting and auditing profession, policy makers, and users of financial information in understanding the value and the constraints of SMEs’ financial reporting practices. It also feeds into a broader CFRR study on corporate financial reporting reform in Austria. The report presents the results of the survey grouped by topical areas as follows: accounting practices in Austrian SMEs; auditing financial statements; SME financing; and financial reporting and access to finance. 2016-06-06T20:22:07Z 2016-06-06T20:22:07Z 2016 Report http://documents.worldbank.org/curated/en/2016/05/26396213/survey-sme-accounting-reporting-practices-austria http://hdl.handle.net/10986/24428 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Vienna Publications & Research Publications & Research :: Working Paper Europe and Central Asia Austria
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	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
spellingShingle	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 Lindner, Bernhard Hoelzl, Kerstin A Survey of SME Accounting and Reporting Practices in Austria
geographic_facet	Europe and Central Asia Austria
description	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 for financial reporting reform (CFRR). The survey was carried out using an online questionnaire and captures data from more than 780 SMEs that are representative of the Austrian SME sector. The primary purpose of this report is to assist the accounting and auditing profession, policy makers, and users of financial information in understanding the value and the constraints of SMEs’ financial reporting practices. It also feeds into a broader CFRR study on corporate financial reporting reform in Austria. The report presents the results of the survey grouped by topical areas as follows: accounting practices in Austrian SMEs; auditing financial statements; SME financing; and financial reporting and access to finance.
format	Report
author	Lindner, Bernhard Hoelzl, Kerstin
author_facet	Lindner, Bernhard Hoelzl, Kerstin
author_sort	Lindner, Bernhard
title	A Survey of SME Accounting and Reporting Practices in Austria
title_short	A Survey of SME Accounting and Reporting Practices in Austria
title_full	A Survey of SME Accounting and Reporting Practices in Austria
title_fullStr	A Survey of SME Accounting and Reporting Practices in Austria
title_full_unstemmed	A Survey of SME Accounting and Reporting Practices in Austria
title_sort	survey of sme accounting and reporting practices in austria
publisher	World Bank, Vienna
publishDate	2016
url	http://documents.worldbank.org/curated/en/2016/05/26396213/survey-sme-accounting-reporting-practices-austria http://hdl.handle.net/10986/24428
_version_	1764456818046664704

A Survey of SME Accounting and Reporting Practices in Austria

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