IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?
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.
|Date of creation:||2009|
|Contact details of provider:|| Web page: http://www.pw.wiso.uni-erlangen.de/|
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