Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/30197 
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dc.contributor.authorHenselmann, Klausen
dc.contributor.authorRoos, Benjaminen
dc.date.accessioned2010-03-31-
dc.date.accessioned2010-04-08T06:59:19Z-
dc.date.available2010-04-08T06:59:19Z-
dc.date.issued2009-
dc.identifier.urihttp://hdl.handle.net/10419/30197-
dc.description.abstractThe 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.en
dc.language.isogeren
dc.publisher|aFriedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen |cNürnbergen
dc.relation.ispartofseries|aWorking Papers in Accounting Valuation Auditing |x2009-2en
dc.subject.jelG18en
dc.subject.jelG38en
dc.subject.jelK22en
dc.subject.jelM41en
dc.subject.jelM42en
dc.subject.ddc650en
dc.subject.keywordFull-IFRSen
dc.subject.keywordIFRS for SMEsen
dc.subject.keywordKonzernrechnungslegungen
dc.subject.keywordKleine und Mittlere Unternehmen (KMUs)en
dc.subject.keywordnicht-kapitalmarktorientierte Unternehmenen
dc.subject.keywordSmall and Medium-sized Entitiesen
dc.titleIFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?-
dc.type|aWorking Paperen
dc.identifier.ppn618193901en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fauacc:20092en

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