Let be a Sylow -subgroup of the finite group and let represent the set of degree complex characters of that are the restrictions of class functions on We prove that the natural map is an epimorphism for all finite groups that do not contain a subgroup isomorphic to for any prime . We show,...

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 ;...