Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30197
Authors: 
Henselmann, Klaus
Roos, Benjamin
Year of Publication: 
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

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