Henselmann, Klaus; Roos, Benjamin - 2009
concerning consolidated financial statement accounting with Full-IFRS and the modernized German GAAP. -- Full-IFRS ; IFRS for …The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for …-sized entities (SMEs) in Germany. Background is the intention of the IASB to give SMEs an attractive alternative in accounting …