Henselmann, Klaus; Roos, Benjamin - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2009
The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized entities (SMEs) in Germany. Background is the...
