@techreport{Henselmann2009IFRS,
abstract = {The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized entities (SMEs) in Germany. Background is the intention of the IASB to give SMEs an attractive alternative in accounting according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs concerning consolidated financial statement accounting with Full-IFRS and the modernized German GAAP.},
address = {Erlangen-N\"{u}rnberg},
author = {Klaus Henselmann and Benjamin Roos},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {G18; G38; K22; M41; M42; 650; Full-IFRS; IFRS for SMEs; Konzernrechnungslegung; Kleine und Mittlere Unternehmen (KMUs); nicht-kapitalmarktorientierte Unternehmen; Small and Medium-sized Entities},
language = {ger},
number = {2009-2},
publisher = {Univ., Lehrstuhl f\"{u}r Rechnungswesen und Pr\"{u}fungswesen},
title = {IFRS for SMEs: eine interessante Option f\"{u}r deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?},
type = {Working papers in accounting valuation auditing},
url = {http://hdl.handle.net/10419/30197},
year = {2009}
}
