中小企业融资外文文献 中小企业会计准则外文文献.doc

中小企业融资外文文献 中小企业会计准则外文文献 导读：就爱阅读网友为您分享以下“中小企业会计准则外文文献”资讯，希望对您有所帮助，感谢您对92的支持! 中小企业会计准则外文文献 Int. J. Liability and Scientific Enquiry Vol. 2 No. 2 2009 233The application of an accounting standard for SMEs Danue Nerudová and Hana Bohuová Accounting and Tax Institute of PEF MZLU Brno Zemědělská Czech Republic E-mail: d.nerudovaseznam.cz E-mail: uchanamendelu.cz Corresponding author Abstract: Small and medium-sized companies have a very important position in the European Union EU economy mainly in the area of employment. Their activities in the internal market are limited by a great deal of obstacles. The most important obstacles are the different national accounting and tax systems. At present it is obvious that a certain degree of accounting and tax harmonisation has to take place. International Financial Reporting Standards IFRS for Small- and Medium-sized Enterprises SMEs is designed to apply to the general-purpose harmonised financial statements of all profit-oriented SMEs. General-purpose financial statements are directed toward the common information needs an entity?s financial position performance cash flow of a wide range of users shareholders creditors employees. Determining taxable income requires special-purpose financial statements designed to comply with the tax laws and regulations in a particular jurisdiction. An entity?s taxable income is defined by the laws and regulations of the country or other jurisdictions in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognised under IFRS for SMEs could be a starting point for determining taxable income. Keywords: small- and medium-sized enterprises SMEs taxable income International Financial Reporting Standards IFRS cash flow tax accounting. Reference to this paper should be made as follows: Nerudová D. and Bohuová H. 2009 ?The application of an accounting standard for SMEs? Int. J. Liability and Scientific Enquiry Vol. 2 No.