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Title:IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes? PDF Logo
Authors:Henselmann, Klaus
Klein, Martin
Wiese, Maren
Issue Date:2010
Series/Report no.:Working papers in accounting valuation auditing 2010-6
Abstract (Translated):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.
Subjects:Accounting
full IFRS
IFRS
IFRS for SMEs
non-listed companies
small and medium-sized entities (SMEs)
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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