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EconStor >
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/10419/32771
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Henselmann, Klaus | | en_US |
| dc.contributor.author | | Klein, Martin | | en_US |
| dc.contributor.author | | Wiese, Maren | | en_US |
| dc.date.accessioned | | 2010-05-27 | | en_US |
| dc.date.accessioned | | 2010-05-28T07:40:05Z | | - |
| dc.date.available | | 2010-05-28T07:40:05Z | | - |
| dc.date.issued | | 2010 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/32771 | | - |
| 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 2010-6 | | 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 | | Accounting | | en_US |
| dc.subject.keyword | | full IFRS | | en_US |
| dc.subject.keyword | | IFRS | | en_US |
| dc.subject.keyword | | IFRS for SMEs | | en_US |
| dc.subject.keyword | | non-listed companies | | en_US |
| dc.subject.keyword | | small and medium-sized entities (SMEs) | | en_US |
| dc.title | | IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes? | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 626801370 | | en_US |
| dc.description.abstracttrans | | The 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.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| dc.identifier.repec | | RePEc:zbw:fauacc:20106 | | - |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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