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Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMes)

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  • Markus Grottke

    ()
    (Universität Passau, Lehrstuhl für Betriebswirtschaftslehre)

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    Abstract

    Currently, widespread discussions take place in the European Union whether to adopt IFRS for SMEs as a common accounting system for not public accountable entities. Also an analysis is given about the impact of the introduction of the Electronic Federal Gazette. The contribution chose the methodical approach of an interview survey with executives from 15 non-public accountable entities in order to explore the practical consequences of the vast amount of information which has to be provided by the notes of this accounting system. The interviews reveal that an adoption has consequences which need to be discussed from the viewpoint of regulatory policy and also that it would probably imply highly dysfunctional repercussions for not public accountable entities.

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    Bibliographic Info

    Article provided by Institut fuer Wirtschaftspolitik an der Universitaet zu Koeln in its journal Zeitschrift fuer Wirtschaftspolitik.

    Volume (Year): 60 (2011)
    Issue (Month): 3 ()
    Pages: 85-314

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    Handle: RePEc:lus:zwipol:v:60:y:2011:i:3:p:285-314

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    Related research

    Keywords: Ordnungspolitik; internationale Rechnungslegung; EU;

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