@book { FullIFRSandIFRSforSMEsAdoptionbyPrivateFirms, title = "Full IFRS and IFRS for SMEs Adoption by Private Firms", author = "Maximilian {Saucke}", year = "2015", publisher = "Peter Lang Verlag", address = "Berlin, Germany", doi = "10.3726/978-3-653-05531-3", url = "https://www.peterlang.com/document/1049341" }