Summary and Info
In 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 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 work-flows in an annual audit. He weights the key issues of conversion by comparing the with the 4th EU Directive for accounting within the EU. The aim is to visualise the work-flows as the basis for creating support software which can make a key contribution to cost-effective conversion. This approach permits the effective integration of existing resources of medium-sized enterprises in cooperation with their specialists advisors.
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