IDEAS home Printed from https://ideas.repec.org/a/lus/zwipol/v60y2011i3p285-314.html
   My bibliography  Save this article

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

Author

Listed:
  • Grottke Markus

    () (Universität Passau, Lehrstuhl für Betriebswirtschaftslehre, Innstraße 27, 94032 Passau)

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 nonpublic 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.

Suggested Citation

  • Grottke Markus, 2011. "Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMEs)," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 60(3), pages 285-314, December.
  • Handle: RePEc:lus:zwipol:v:60:y:2011:i:3:p:285-314
    as

    Download full text from publisher

    File URL: https://www.degruyter.com/view/j/zfwp.2011.60.issue-3/zfwp-2011-0303/zfwp-2011-0303.xml?format=INT
    Download Restriction: For access to full text, subscription to the journal or payment for the individual article is required.

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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: (Peter Golla) or (Rebekah McClure). General contact details of provider: https://www.degruyter.com .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.