Die Rechnungslegung nach IFRS für den deutschen Mittelstand

With the publication of a draft standard on the application of IFRS for small and medium-sized enterprises, the IASB has sparked a discussion about the future of accounting for non-capital market-oriented companies. The issuance of the IAS Regulation and the introduction of Section 315a of the HGB underscore the fundamental stance of various bodies towards the harmonization of international accounting. This has highlighted the need for creating reliefs in accounting for SMEs. The present book addresses the current project of the IASB, which is widely discussed in the professional community, and presents the differing opinions while considering all essential characteristics regarding the proposed standard 'IFRS for SMEs.' It aims to create a basis for discussion that outlines the aspects mentioned in the professional community. Furthermore, it seeks to provide guidance on the fundamental question of whether the inclusion of small and medium-sized enterprises in the global environment of international accounting is sensible and feasible.