haku: @indexterm AUSTRIA / yhteensä: 319
viite: 217 / 319
| Tekijä: | Seicht, G. |
| Otsikko: | Die Rechnungslegungsreform in Oesterreich /Rechungslegungsgesetz 1990/. = The reform of book-keeping in Austria |
| Lehti: | Journal für Betriebswirtschaft
1991 : FEB-MAR, VOL. 41:2-3, p. 57-76 |
| Asiasana: | ACCOUNTING LAW AUSTRIA BOOKKEEPING ACCOUNTING SYSTEMS INTERNATIONAL |
| Kieli: | ger |
| Tiivistelmä: | The 1990 Book-Keeping Act in Austria aimed at a general reform of the way dealers must prepare the annual statement of accounts. This new act represents a big step in adapting the Anglo-American and EC-standards of book-keeping in Austria. The paper gives an embracing analysis of this new law. The structure and content of the act are described. The act consists of 11 articles, each of them are outlined in the paper. In creating this new law, the German system (BiRiLiG) was followed as a model. |
SCIMA