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:
FEE
TAX
LLC
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