The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for … 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. -- Full-IFRS ; IFRS for …

according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP …