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IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?

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  • Henselmann, Klaus
  • Roos, Benjamin
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    Abstract

    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 intention of the IASB to give SMEs an attractive alternative in accounting according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs concerning consolidated financial statement accounting with Full-IFRS and the modernized German GAAP. --

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    File URL: http://econstor.eu/bitstream/10419/30197/1/618193901.pdf
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    Bibliographic Info

    Paper provided by Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen in its series Working Papers in Accounting Valuation Auditing with number 2009-2.

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    Date of creation: 2009
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    Handle: RePEc:zbw:fauacc:20092

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    Web page: http://www.pw.wiso.uni-erlangen.de/
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    Related research

    Keywords: Full-IFRS; IFRS for SMEs; Konzernrechnungslegung; Kleine und Mittlere Unternehmen (KMUs); nicht-kapitalmarktorientierte Unternehmen; Small and Medium-sized Entities;

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