IFRS FOR SMALL AND MEDIUM-SIZED BUSINESSES THE COMPOSITION AND PROCEDURE OF REPORTING
Journal: AUDITOR
№ 10
, 2013
Rubrics: INTERNATIONAL STANDARDS
Authors:
1.
Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation
(World Economy Department, Professor)
Type:
Article
Pages:
from 43
to 48
Status:
Published
Received:
14.08.2015
Accepted:
24.03.2017
Published:
17.10.2013
Language:
Russian
Keywords:
revenue, costs, balance, small and mediumsized
enterprises, evaluation, reporting, IFRS
Abstract (English):
The article is devoted to issues related to the reporting features of the formation of small and medium-sized businesses in accordance with IFRS, the valuation of property and liabilities of such companies.
The article is devoted to issues related to the reporting features of the formation of small and medium-sized businesses in accordance with IFRS, the valuation of property and liabilities of such companies.
Keywords:
revenue, costs, balance, small and mediumsized enterprises, evaluation, reporting, IFRS
revenue, costs, balance, small and mediumsized enterprises, evaluation, reporting, IFRS
1. Federal´nyy zakon ot 24.07.07 № 209-FZ «O razvitii malogo i srednego predprinimatel´stva v Rossiyskoy Federatsii».
2. Ofitsial´nyy sayt Ministerstva finansov RF – http//www.minfin.ru.
3. Ofitsial´nyy sayt Soveta po MSFO – http//www.iask.uk.org.
