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Více informací o knize Australian SME Readiness to adopt AIFRS

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In July 2002, the Financial Reporting Council (FRC) §announced that the Australian Accounting Standards §Board (AASB) would fully adopt Australian §equivalents to International Financial Reporting §Standards (AIFRS) from 1 January 2005. This would §affect all reporting entities, including listed and §unlisted entities, both private and public. This §research investigates the impact of AIFRS on SMEs in §2005/06, specifically the factors affecting their §readiness to adopt AIFRS, including: (1) the §translation plan of and obstacles to adoption, (2) §communication with stakeholders, (3) amount of §resources required, (4) AIFRS information sources, §(5) potential impacts of AIFRS on SMEs, (6) overall §readiness, and (7) the advantages and disadvantages §of AIFRS to SMEs. Furthermore perspectives were §provided by two professional accounting bodies. §Results through a web based survey indicate that §several SMEs were not ready to adopt AIFRS due to an §underestimation of their complexity, lack of §perceived benefits and the time and resource §constraints involved. The study concludes that §regulators are justified in re-considering the §requirements of AIFRS in relation to SME's. In July 2002, the Financial Reporting Council (FRC) §announced that the Australian Accounting Standards §Board (AASB) would fully adopt Australian §equivalents to International Financial Reporting §Standards (AIFRS) from 1 January 2005. This would §affect all reporting entities, including listed and §unlisted entities, both private and public. This §research investigates the impact of AIFRS on SMEs in §2005/06, specifically the factors affecting their §readiness to adopt AIFRS, including: (1) the §translation plan of and obstacles to adoption, (2) §communication with stakeholders, (3) amount of §resources required, (4) AIFRS information sources, §(5) potential impacts of AIFRS on SMEs, (6) overall §readiness, and (7) the advantages and disadvantages §of AIFRS to SMEs. Furthermore perspectives were §provided by two professional accounting bodies. §Results through a web based survey indicate that §several SMEs were not ready to adopt AIFRS due to an §underestimation of their complexity, lack of §perceived benefits and the time and resource §constraints involved. The study concludes that §regulators are justified in re-considering the §requirements of AIFRS in relation to SME''s.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Economics

• Plný název: Australian SME Readiness to adopt AIFRS
• Autor: Shu Wing Yip
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 120
• EAN: 9783639089134
• ISBN: 3639089138
• ID: 06818038
• Nakladatelství: VDM Verlag Dr. Mueller E.K.
• Hmotnost: 172 g
• Rozměry: 229 × 152 × 6 mm
• Datum vydání: 06. November 2008

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