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International Accounting

47(197) - 2011 December

Problems and prospects of development of accounting in small business

Vol. 14, Iss. 47, DECEMBER 2011

Available online: 16 December 2011

Subject Heading: Accounting problems

JEL Classification:

Grishkina S.N. Ph.D. in Economics, professor, professor of department «Accounting», Financial University under the Government of the Russian Federation
sgrishkina@list.ru

Safonova I.V. Ph.D. in Economics, docent, deputy head of department «Accounting», Financial University under the Government of the Russian Federation
iv.safonova@mail.ru

The critical analysis of the current situation in accounting for small business, the rationale for their reforms and harmonization with the standards and requirements of the IFRS; contains specific suggestions of how to improve the regulatory accounting for small entities is presented in the article.

Keywords: IFRS for small and medium-sized enterprises, small businesses, assets, liabilities, equity, revenues, costs, recognition, evaluation

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

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