摘要：Small and medium-sized enterprises represent a significant sector of market economy; in the European Union,there are about 23 million small and medium-sized enterprises,employing 75 million people,and representing 99 % of all enterprises. (Information SME,2008) These types of enterprises usually do their accounting and create financial statements in compliance with particular national GAAP,which are based on different historical,legal and social foundations. The outcome is a differing information relevance of the data presented in the statements.
