Corporate Financial Reporting in Austria : An Overview

Corporate Financial Reporting in Austria : An Overview

The purpose of this report on corporate financial reporting in Austria is to describe the key features of Austria’s corporate financial reporting environment as well as its practical application in regard to small and medium enterprises (SMEs’) fin...

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Bibliographic Details
Main Author: Lindner, Bernhard
Format: Report
Language:English
en_US
Published: World Bank, Vienna 2016
Subjects:
INTERNATIONAL ACCOUNTING STANDARDS
ACCOUNTING PRINCIPLES
GOOD PRACTICE
EMPLOYMENT
DEFICIT
REGULATORY FRAMEWORK
LIABILITY
REFERENDUMS
EFFICIENT MARKETS
EQUIPMENT
ACCOUNTING
INTANGIBLE ASSETS
ACCOUNTING PRACTICES
BUSINESS COMMUNITY
FINANCIAL MANAGEMENT
STOCK
PRINCIPAL
SUPERVISORY AUTHORITY
SALES
INTEREST
GOVERNMENT DEFICIT
LAWS
INDUSTRY
BUSINESS ADMINISTRATION
SUPERVISORY BOARD
WATER SUPPLY
SERVICES
TAX COLLECTION
ACCESS TO BANK
FINANCIAL STATEMENTS
INCOME STATEMENTS
FINANCIAL STATEMENT
TAX
OWNERSHIP
PLANNING
QUALITY
REPORTING
INSTRUMENTS
AUDITS
COST ACCOUNTING
EXTERNAL FINANCE
ACCOUNTING REFORM
SAVINGS
PENALTIES
CURRENCY
LEGAL PROVISIONS
TRANSPORT
FINANCIAL DATA
OESTERREICHISCHE NATIONALBANK
TRADING
PUBLIC ACCOUNTANTS
CURRENT ASSETS
BUSINESS COMMUNITIES
ACCOUNTING RULES
CRITERIA
AUDIT RISK
FINANCIAL INSTITUTIONS
MARKETS
FINANCIAL REPORTING
LEGISLATION
STATUTORY AUDITORS
LOANS
LABOR
ENTERPRISES
GROSS DOMESTIC PRODUCT
INVENTORY
SUBSTITUTES
ACCOUNT
LEGAL FRAMEWORK
BANK FINANCING
FINANCE
BANKS
RESOURCES
INTERNATIONAL STANDARDS
EQUITY
GOODWILL
GAAP
INVESTORS
AUDITED FINANCIAL STATEMENTS
GOOD
ACCOUNTANTS
AUDITORS
EXPENSES
FINANCIAL STABILITY
LLC
TURNOVER
VALUE
BANK
CREDIT
ACCOUNTING METHODS
ACCOUNTANCY
PEER REVIEW
PUBLIC ACCOUNTING
FINANCIAL PERFORMANCE
SUPERVISORY BOARDS
INTERNAL CONTROLS
COST
FISCAL YEAR
BALANCE SHEET
QUALITY ASSESSMENT
MARKET
FINANCIAL REPORTING STANDARDS
FOREIGN EXCHANGE
MARKET VALUE
QUALITY CONTROL
MARKET CONFIDENCE
CONSOLIDATED FINANCIAL STATEMENTS
ADMINISTRATION
PROFITABILITY
GOVERNANCE
INSURANCE
BOOKKEEPING
PAYROLL
LAND
LEGAL SYSTEM
ACCOUNTING STANDARDS
NATIONAL BANK
BUSINESS
RISK
SUBVENTIONS
COMMERCIAL BANKS
AUDIT EVIDENCE
AUSTRIAN NATIONAL BANK
FINANCIAL INFORMATION
COOPERATIVES
REVENUE
RISK MANAGEMENT
ACCOUNTS
LENDING
QUALITY ASSURANCE
SAVINGS BANKS
AUDIT
AUDITING STANDARDS
FINANCIAL ACCOUNTING
CUSTOMERS
LIMITED LIABILITY
AUDITING PROFESSION
ACCOUNTING RECORDS
CERTIFIED PUBLIC ACCOUNTANTS
IMPLEMENTATION
AUDITING
FINANCIAL REPORTS
CONSOLIDATION
Online Access:http://documents.worldbank.org/curated/en/2016/05/26403982/corporate-financial-reporting-austria-overview
http://hdl.handle.net/10986/24463

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