Study on the IFRS for SMEs and the Dynamism of Accounting Systems Change in Foreign Countries

在本研究中，根据每个国家对引入IFRS（国际财务报告准则）的态度，很明显，每个国家对引入“中小型企业国际财务报告准则”的对应关系有所不同。最初，每个国家的会计制度与每个国家的企业文化（会计文化）有着密切的关系。尤其是中小企业的会计制度（企业会计习惯）与各国的会计文化有着密切的关系。在本研究中发现，许多引入国际财务报告准则的先进国家（或地区）将自己的传统会计准则简化为中小企业会计准则，而没有采用“中小企业国际财务报告准则”。

In this study, according to the posture of each country over introduction of IFRS (International Financial Reporting Standards), it became clear that the correspondences of each country to introduction of "IFRS for SMEs(Small- and Medium-sized Entities" differed.Originally, the accounting system of each country has a close relation to the corporate culture (accounting culture) of each country. The accounting system (the custom of business accounting) of SMEs especially has a close relation to the accounting culture of each country. In this study, it became that many advanced nations (or area) which introduced IFRS had simplified their own traditional accounting standards as accounting standards for SMEs, without applying "the IFRS for SMEs".