Årsregnskabsloven og IFRS for små og mellemstore virksomheder: En analyse af konsekvenser for danske virksomheder ved aflæggelse af årsrapport efter årsregnskabsloven kontra IFRS for små og mellemstore virksomheder

Ferass Hamade & Ronny Jensen

Student thesis: Master thesis


The main purpose with this Master´s Thesis is to determent, what influence a change will have on the Danish annual report if, it is prepared in accordance with IFRS for Small and Medium-size Entities (IFRS for SMEs) instead of in accordance with the Danish Financial Statements Act.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2010
Number of pages120