IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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

  • Markus Grottke

    ()

    (Universität Passau, Lehrstuhl für Betriebswirtschaftslehre)

Registered author(s):

    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.

    To 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.

    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

    as
    in new window

    Handle: RePEc:lus:zwipol:v:60:y:2011:i:3:p:285-314
    Contact details of provider: Postal: Pohligstr. 1, 50969 Köln
    Phone: +49(0)221/ 470-5347
    Fax: +49(0)221/ 470 -5350
    Web page: http://www.iwp.uni-koeln.de
    Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:lus:zwipol:v:60:y:2011:i:3:p:285-314. See general 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: (Dagmar Rickmeyer)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.