Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/32771
Authors: 
Henselmann, Klaus
Klein, Martin
Wiese, Maren
Year of Publication: 
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

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