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International Accounting
 

Development of system of accounting subjects of small business: the point of view

Vol. 14, Iss. 21, JUNE 2011

Available online: 7 June 2011

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification: 

Mislavskaya N.A. Doctor of Economic Sciences, Professor, Financial University under the Government of the Russian Federation
finac-naralya@yandex.ru

Dzboeva D.P. the post-graduate student of chair «Accounting», Finance University under the Government of Russian Federation
dinaradzboeva@yandex.ru

The authors offer some conceptual approaches which could be reflected in future legislation - the Concept of development of accounting and financial reporting for small and medium-sized enterprises of the Russian Federation.

Keywords: IFRS for SMEs, concept of accounting, urgency of the problems, introduction

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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