Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMes)
AbstractCurrently, 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.
Download InfoTo our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Bibliographic InfoArticle provided by Helmut Schmidt Universitaet Hamburg in its journal Zeitschrift fuer Wirtschaftspolitik.
Volume (Year): 60 (2011)
Issue (Month): 3 ()
Ordnungspolitik; internationale Rechnungslegung; EU;
Find related papers by JEL classification:
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael Berlemann).
If references are entirely missing, you can add them using this form.