IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?

Klaus Henselmann; Martin Klein; Maren Wiese

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. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities (SMEs)

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Year of publication:	2010
Authors:	Henselmann, Klaus ; Klein, Martin ; Wiese, Maren
Publisher:	Erlangen-Nürnberg : Univ., Lehrstuhl für Rechnungswesen und Prüfungswesen
Subject:	Konzernabschluss \| Consolidated financial statements \| Bilanzierungsgrundsätze \| Accounting standards \| IFRS \| KMU \| SME \| Deutschland \| Germany

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Extent:	Online-Ressource (PDF-Datei: 48 S., 2,43 BM)
Series:	Working papers in accounting valuation auditing. - Nürnberg : [Verlag nicht ermittelbar], ZDB-ID 2480426-5. - Vol. 2010,6
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	German
Notes:	Systemvoraussetzungen: Acrobat Reader
Other identifiers:	hdl:10419/32771 [Handle]
Classification:	G18 - Government Policy and Regulation ; G38 - Government Policy and Regulation ; K22 - Corporation and Securities Law ; M41 - Accounting ; M42 - Auditing
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10003966547