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- Nakaoji Yoko
- Meio University
Bibliographic Information
- Other Title
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- 台湾における中小企業向け会計基準の構築
- タイワン ニ オケル チュウショウ キギョウ ムケ カイケイ キジュン ノ コウチク
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Description
<p> The purpose of this paper is to examine the current situation of the accounting system for SMEs in Taiwan focusing on Enterprise Accounting Standards.</p> <p> In Taiwan, different standards are applied at public enterprises and private companies, resulting in the formal adoption of double standards. However, since they are based on either IFRS or IFRS for SMEs, they can be regarded substantially as a single standard. This situation takes into consideration the needs of public enterprises and private companies scheduled to make public offerings, the needs of accounting education and the necessity for consistent of national exams. In addition, applying IFRS-based accounting standards consistently to all companies serves the purpose of appealing to other countries that the accounting system of Taiwan is being developed.</p> <p> On the other hand, corporate accounting standards have drastically reduced the volume of financial accounting standards for the purpose of reducing the cost of preparing financial statements for SMEs . Also, regarding accounting treatments which have little relevance to SMEs, special treatment is excluded and special consideration is given. I would like to focus on how the new accounting system for SMEs will affect Taiwan SMEs</p>.
Journal
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- Journal of Accounting Resarch for Small- and Medium-sized Entities
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Journal of Accounting Resarch for Small- and Medium-sized Entities 2017 (3), 2-12, 2017
Japan Accounting Association for SMEs
