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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 >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/30197
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Henselmann, Klaus | | en_US |
| dc.contributor.author | | Roos, Benjamin | | en_US |
| dc.date.accessioned | | 2010-03-31 | | en_US |
| dc.date.accessioned | | 2010-04-08T06:59:19Z | | - |
| dc.date.available | | 2010-04-08T06:59:19Z | | - |
| dc.date.issued | | 2009 | | en_US |
| 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_US |
| dc.language.iso | | ger | | en_US |
| dc.publisher | | Univ., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnberg | | en_US |
| dc.relation.ispartofseries | | Working papers in accounting valuation auditing 2009-2 | | en_US |
| dc.subject.jel | | G18 | | en_US |
| dc.subject.jel | | G38 | | en_US |
| dc.subject.jel | | K22 | | en_US |
| dc.subject.jel | | M41 | | en_US |
| dc.subject.jel | | M42 | | en_US |
| dc.subject.ddc | | 650 | | en_US |
| dc.subject.keyword | | Full-IFRS | | en_US |
| dc.subject.keyword | | IFRS for SMEs | | en_US |
| dc.subject.keyword | | Konzernrechnungslegung | | en_US |
| dc.subject.keyword | | Kleine und Mittlere Unternehmen (KMUs) | | en_US |
| dc.subject.keyword | | nicht-kapitalmarktorientierte Unternehmen | | en_US |
| dc.subject.keyword | | Small and Medium-sized Entities | | en_US |
| dc.title | | IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 618193901 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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