Richard Wittsiepe analyses the relevant IFRS statements with a view to possibly integrating them into existing workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as...

Der deutsche Mittelstand — Herzstück der deutschen Wirtschaft -- Anforderung an die Mittelstandsfinanciers aus Sicht eines mittelständischen Unternehmers -- Mittelstandsfinanzierung im Wandel: Neue Chancen oder neue Risiken? -- Bedeutung und Auswirkungen des Ratings für die...

The developments over a thirty-year time span in the study of power, especially voting power, are traced in this book, which provides an up-to-date overview of applications of n-person game theory to the study of power in multimember bodies. Other theories that shed light on power distribution...

Crowdfunding for SMEs: A European Perspective provides a valuable insight into this new source of capital. In particular, the authors focus on financial return crowdfunding, which repays the crowd either through debt or equity. This source of capital might play a significant role in the future...

This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a ‘myopic’ thinking in terms...