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术语“中小型实体(SME)有不同的意义。在上下文中定义的国际财务报告准则(IFRS)中小实体,没有公共帐户能力和发布通用财务报表或遵循公认会计原则(GAAP)。每一个实体都有一些问题。公共帐户能力被定义为封面的实体,或寻求有证券交易在公共市场或持有资产以受托人身份作为他们的主要业务活动。
The term ‘Small and Medium-sized Entities (SME’s), has different meanings indifferent jurisdictions. The definition in the context of the International Financial Reporting Standards (IFRS) for SMEs is entities that do not have public account ability and publish general purpose financial statements or follow generally accepted Accounting principles (GAAP). Every entity has some for muff accountability, if only to its owners and the local tax authorities. Public account ability is defined to cover entities with or seeking to have securities traded in a public market or that hold assets in a fiduciary capacity as their main business activity. The definition is therefore based on the nature of an entity rather than on its size. In Uganda, 80 percent of all businesses are SMEs and only a handful lives past their first anniversary (World Bank 2009). This is further supported by the absence or under utilization of laid out finance management https://www.51lunwen.org/financeandaccounting/ systems (Traidlinks, 2010).This is further flanked by survey done by ICPAU5The IFRS for SMEs was published in July 2009. It is a matter for authorities in each territory to decide which entities are permitted or even required to apply IFRS for SMEs. There are no equivalent under IFRS; Individual countries are each responsible for policing compliance.
签发的国际会计准则委员会指导原则作为国际财务报表准则(国际财务报告准则),世界上有超过一百一十五个国有企业采用国际财务报告准则的财务报表,IFRS的特点是原理(方式)标准设置规范,关注概念框架和精神的配方不设置规则,只有标准的经济实质对会计准则,用户会更方便。
Issued by the International Accounting Standards Board guidelines as IFRS (International Financial Reporting Standards), the world has more than one hundred and fifteen state enterprises to adopt IFRS financial statements, IFRS is characterized by Principles (principle-based) standards set specifications, focusing on the conceptual framework and spirit of the formulation does not set rules, only the standard economic substance of accounting principles, in order to avoid restrictions on the rules and ignore the substance of the transaction, the user is more convenient .

Challenges
With the promulgation of International Financial Reporting Standards, the guidelines gradually been accepted by all countries and start applications. The world over, SMEs contribute 90% of the private sector production and they are prime sources of new jobs in developing countries and play a crucial role in income generation especially for the poor (SME Business Guide 2010). For their progress, SMEs are required to keep books of accounts and several companies irrespective of their size are bound by the statutory rules of a particular country in which they operate to prepare financial reports that conform to specified set of accounting principles.
The IFRS for SME's is intended to be applied to the general purpose financial statements of entities that do not have public account ability. In order to achieve the determined objectives, the study was conducted and a qualitative research employing semi-structured interviews and interview guides was carried out. So, when the official adoptee of the Taiwan Accounting Standards to IFRS, when small and medium enterprises will have what impact. To discuss our next topic.
Impact on SME
IFRS with international standards, may strengthen Taiwan's international business between enterprises and the c