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dc.contributor.authorHenselmann, Klausen_US
dc.contributor.authorKlein, Martinen_US
dc.contributor.authorWiese, Marenen_US
dc.date.accessioned2010-05-27en_US
dc.date.accessioned2010-05-28T07:40:05Z-
dc.date.available2010-05-28T07:40:05Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/32771-
dc.language.isogeren_US
dc.publisherUniv., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnbergen_US
dc.relation.ispartofseriesWorking papers in accounting valuation auditing 2010-6en_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.keywordAccountingen_US
dc.subject.keywordfull IFRSen_US
dc.subject.keywordIFRSen_US
dc.subject.keywordIFRS for SMEsen_US
dc.subject.keywordnon-listed companiesen_US
dc.subject.keywordsmall and medium-sized entities (SMEs)en_US
dc.titleIFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn626801370en_US
dc.description.abstracttransThe objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany.en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fauacc:20106-
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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