IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?

Klaus Henselmann, Martin Klein and Maren Wiese

No 2010-6, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

Abstract: 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.

Keywords: Accounting; full IFRS; IFRS; IFRS for SMEs; non-listed companies; small and medium-sized entities (SMEs) (search for similar items in EconPapers)
JEL-codes: G18 G38 K22 M41 M42 (search for similar items in EconPapers)
Date: 2010
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20106

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