الصفحة 1
الصفحة 1
IFRS for Small and Medium-Sized Enterprises : Structuring the Transition Process
In the process of converting to IFRS, a number of practical questions arise concerning the structures of the accounting area department of medium-sized enterprises as well as the issue of effectively updating financial statements once converted, which have thus far not been addressed in the debate. 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.
Geographies of Schooling
This book explores the complex relationship between schooling as a set of practices embedded in educational institutions and their specific spatial dimensions from different disciplinary perspectives.The book covers a broad range of topics, all examined from a spatial perspective: the governance of schooling, the transition processes of and within national school systems, the question of small schools in peripheral areas as well as the embeddedness of schooling in broader processes of social change. Transcending disciplinary boundaries, the book offers deep insights into current theoretical debates and empirical case studies within the broad research field encompassing the complex relationship between education and space.
Financial market imperfections and corporate decisions : Lessons from the transition process in Hungary
The book presents the results of an empirical investigation of the behaviour of Hungarian firms during the transition process focusing in particular on the role of financial market imperfections for corporate capital structure and investment decisions. The results suggest that financial market reforms have succeeded, albeit partially, in hardening firms's budget constraints and improving the efficiency of the credit allocation process. In particular, following the introduction of the banking sector reform and of the new bankruptcy law, budget constraints became more binding for small private firms, while informational costs became less relevant for foreign-owned firms.
