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dc.contributor.authorHenselmann, Klausen_US
dc.contributor.authorRoos, Benjaminen_US
dc.date.accessioned2010-03-31en_US
dc.date.accessioned2010-04-08T06:59:19Z-
dc.date.available2010-04-08T06:59:19Z-
dc.date.issued2009en_US
dc.identifier.urihttp://hdl.handle.net/10419/30197-
dc.description.abstractThe 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_US
dc.language.isogeren_US
dc.publisherUniv., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnbergen_US
dc.relation.ispartofseriesWorking papers in accounting valuation auditing 2009-2en_US
dc.subject.jelG18en_US
dc.subject.jelG38en_US
dc.subject.jelK22en_US
dc.subject.jelM41en_US
dc.subject.jelM42en_US
dc.subject.ddc650en_US
dc.subject.keywordFull-IFRSen_US
dc.subject.keywordIFRS for SMEsen_US
dc.subject.keywordKonzernrechnungslegungen_US
dc.subject.keywordKleine und Mittlere Unternehmen (KMUs)en_US
dc.subject.keywordnicht-kapitalmarktorientierte Unternehmenen_US
dc.subject.keywordSmall and Medium-sized Entitiesen_US
dc.titleIFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn618193901en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fauacc:20092-
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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