@techreport{Henselmann2010IFRS,
abstract = { -- The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany.},
address = {Erlangen-N\"{u}rnberg},
author = {Klaus Henselmann and Martin Klein and Maren Wiese},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {G18; G38; K22; M41; M42; 650; Accounting; full IFRS; IFRS; IFRS for SMEs; non-listed companies; small and medium-sized entities (SMEs)},
language = {ger},
number = {2010-6},
publisher = {Univ., Lehrstuhl f\"{u}r Rechnungswesen und Pr\"{u}fungswesen},
title = {IFRS for SMEs: Eine Alternative f\"{u}r den Einzelabschluss aus Sicht des deutschen Mittelstandes?},
type = {Working papers in accounting valuation auditing},
url = {http://hdl.handle.net/10419/32771},
year = {2010}
}
