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Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
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http://hdl.handle.net/10419/30197
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| Title: | | IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?  |
| Authors: | | Henselmann, Klaus Roos, Benjamin |
| Issue Date: | | 2009 |
| Series/Report no.: | | Working papers in accounting valuation auditing 2009-2 |
| 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. |
| Subjects: | | Full-IFRS IFRS for SMEs Konzernrechnungslegung Kleine und Mittlere Unternehmen (KMUs) nicht-kapitalmarktorientierte Unternehmen Small and Medium-sized Entities |
| JEL: | | G18 G38 K22 M41 M42 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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