中小企业会计准外文文献.docVIP

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 ta