Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/32771 
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dc.contributor.authorHenselmann, Klausen
dc.contributor.authorKlein, Martinen
dc.contributor.authorWiese, Marenen
dc.date.accessioned2010-05-27-
dc.date.accessioned2010-05-28T07:40:05Z-
dc.date.available2010-05-28T07:40:05Z-
dc.date.issued2010-
dc.identifier.urihttp://hdl.handle.net/10419/32771-
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 |x2010-6en
dc.subject.jelG18en
dc.subject.jelG38en
dc.subject.jelK22en
dc.subject.jelM41en
dc.subject.jelM42en
dc.subject.ddc650en
dc.subject.keywordAccountingen
dc.subject.keywordfull IFRSen
dc.subject.keywordIFRSen
dc.subject.keywordIFRS for SMEsen
dc.subject.keywordnon-listed companiesen
dc.subject.keywordsmall and medium-sized entities (SMEs)en
dc.titleIFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?-
dc.type|aWorking Paperen
dc.identifier.ppn626801370en
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
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fauacc:20106en

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