IFRS for small and medium-sized enterprises : structuring the transition process
著者
書誌事項
IFRS for small and medium-sized enterprises : structuring the transition process
（Gabler Edition Wissenschaft）
Gabler, 2008
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注記
Bibliography: p. 201-207
内容説明・目次
内容説明
Richard Wittsiepe analyses the relevant IFRS statements with a view to possibly integrating them into existing workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as the basis for creating support software which can make a key contribution to cost-effective conversion.
目次
European Accounting and Financial Reporting Environment, Small and medium-sized companies - analysing the transition process, The audit process - theory and practise developments, Standard audit procedures and structure of IFRS level I statements
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