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Więcej informacji o Australian SME Readiness to adopt AIFRS

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Opis

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.

Szczegóły książki

Kategoria Książki po angielsku Economics, finance, business & management Economics

• Pełny tytuł: Australian SME Readiness to adopt AIFRS
• Autor: Shu Wing Yip
• Język: Angielski
• Oprawa: Miękka
• Liczba stron: 120
• EAN: 9783639089134
• ISBN: 3639089138
• ID: 06818038
• Wydawca: VDM Verlag Dr. Mueller E.K.
• Waga: 172 g
• Wymiary: 229 × 152 × 6 mm
• Data wydania: 06. November 2008

Ulubione w innej kategorii

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