Potential Benefits And Limitation Of Adopting The IFRS For Germany

Autor:	Marvin Müller
EAN:	9783668138056
eBook Format:	PDF/ePUB
Sprache:	Englisch
Produktart:	eBook
Veröffentlichungsdatum:	02.02.2016
Untertitel:	Critical Impact Analysis on Small- and Medium-Sized Entities (SMEs)
Kategorie:	Wirtschaft
Schlagworte:	IFRS IFRS for SMEs SME adoption benefits limitations

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Seminar paper from the year 2016 in the subject Business economics - Accounting and Taxes, grade: 81%, University of South Wales, language: English, abstract: The report aims to analyse the opportunities, negative impacts and limitations of adopting IFRS for German SMEs. At first, a classification of SMEs in Germany is given and their current situation is demonstrated. The next passage critically analyses the impact of an introduction of IFRS for SMEs in Germany. The analysis includes investigating if the effect varies in different crucial business factors of SMEs as well as their company type. At last, the results are summarised and recommendations are given.