IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany.
|Date of creation:||2010|
|Date of revision:|
|Contact details of provider:|| Web page: http://www.pw.wiso.uni-erlangen.de/|
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