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Title:IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? PDF Logo
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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