Please use this identifier to cite or link to this item:
https://hdl.handle.net/10419/30197
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Henselmann, Klaus | en |
dc.contributor.author | Roos, Benjamin | en |
dc.date.accessioned | 2010-03-31 | - |
dc.date.accessioned | 2010-04-08T06:59:19Z | - |
dc.date.available | 2010-04-08T06:59:19Z | - |
dc.date.issued | 2009 | - |
dc.identifier.uri | http://hdl.handle.net/10419/30197 | - |
dc.description.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. | en |
dc.language.iso | ger | en |
dc.publisher | |aFriedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen |cNürnberg | en |
dc.relation.ispartofseries | |aWorking Papers in Accounting Valuation Auditing |x2009-2 | en |
dc.subject.jel | G18 | en |
dc.subject.jel | G38 | en |
dc.subject.jel | K22 | en |
dc.subject.jel | M41 | en |
dc.subject.jel | M42 | en |
dc.subject.ddc | 650 | en |
dc.subject.keyword | Full-IFRS | en |
dc.subject.keyword | IFRS for SMEs | en |
dc.subject.keyword | Konzernrechnungslegung | en |
dc.subject.keyword | Kleine und Mittlere Unternehmen (KMUs) | en |
dc.subject.keyword | nicht-kapitalmarktorientierte Unternehmen | en |
dc.subject.keyword | Small and Medium-sized Entities | en |
dc.title | IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? | - |
dc.type | |aWorking Paper | en |
dc.identifier.ppn | 618193901 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:fauacc:20092 | en |
Files in This Item:
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.