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

Klaus Henselmann and Benjamin Roos

No 2009-2, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

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.

Keywords: Full-IFRS; IFRS for SMEs; Konzernrechnungslegung; Kleine und Mittlere Unternehmen (KMUs); nicht-kapitalmarktorientierte Unternehmen; Small and Medium-sized Entities (search for similar items in EconPapers)
JEL-codes: G18 G38 K22 M41 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20092

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