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An institutional approach to the regulation of accounting in micro-sized business

Krupinova E.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federationv ( e.krupinova@mail.ru )

Journal: International Accounting, #7, 2018

Importance This article considers and discusses the issues of formation of a qualitative institutional environment of activities of micro-enterprises as a category of small business entities.
Objectives The article aims to substantiate the institutional approach in regulating the accounting activities of micro-enterprises.
Methods For the study, I used the methods of comparison, analysis, synthesis, induction, deduction, and grouping. International Financial Reporting Standards, Russian Accounting Standards, and scientific publications on the subject are the methodological and information base of the study.
Results The article justifies the necessity of introduction of the Federal Standard on micro-business accounting in the domestic accounting practice. It formulates the basic principles for the creation of such a document based on the techniques used in the development of the International Financial Reporting Standards for Small and Medium-sized Enterprises.
Conclusions The development of the Federal Standard on micro-business accounting will help form a qualitative institutional environment of micro-business operation in the Russian Federation. Introduction of such a standard in accounting practice can legally support micro-enterprises' accounting. The results of the study can be used to develop the theory and practice of accounting.


Accounting principles for microenterprises: Composition and content

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Krupinova E.S. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( e.krupinova@mail.ru )

Journal: International Accounting, #8, 2017

Subject The article deals with defining the concept of accounting principles and their up-to-date list as applied to Russian accounting practice of economic entities, including microenterprises.
Objectives The study aims to determine the composition and content of accounting principles relating to business operations of microenterprises.
Methods Methodological and information framework includes International Financial Reporting Standards, national accounting standards, works on the subject by foreign and domestic scientists. We employ scientific methods of inquiry, namely analysis, synthesis, comparison, grouping, induction and deduction.
Results The paper presents a definition of the accounting principles concept in relation to the Russian practice of accounting and reporting. It specifies the composition and content of accounting principles in the business of microenterprises, and includes classification in the following areas: quality characteristics of accounting and reporting information; basic principles; methodological principles; specific accounting principles for microenterprises.
The findings may be applied in the theory and practice of accounting.
Conclusions The updated system of accounting principles for microenterprise business will enable to develop and implement targeted measures aimed at reducing the administrative burden of this category of business entities, arising from their duty to maintain accounting records and reporting obligations.


Simplified accounting and reporting rules for small and medium-sized enterprises in foreign practice

Kozmenkova S.V. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Krupinova E.S. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod, Russian Federation ( e.krupinova@mail.ru )

Journal: International Accounting, #40, 2015

Importance The article compares general economic indicators of the Russian small and medium-sized business development with similar indicators of a number of foreign countries. It reveals that the Russian SME sector legs behind considerably, and shows the importance of reviewing the experience of developed foreign countries in small and medium-sized business support, and researching the simplified accounting and reporting rules for these categories of economic entities.
     Objectives The aim is to study simplified rules of accounting and reporting for micro-sized, small and medium-sized enterprises of the USA, China, Germany, Great Britain and Singapore.
     Methods The methodological framework includes scientific methods of inquiry, namely, analysis, comparison, and induction. We review laws and regulations of analyzed countries, national accounting standards, and relevant foreign and domestic academic papers.
     Results We defined classification criteria for micro, small and medium-sized businesses in the USA, China, Germany, Great Britain, and Singapore; analyzed documents that regulate accounting and reporting of these economic entities in the analyzed countries; and compared particular accounting and reporting rules for these enterprises with accepted national accounting rules.
     Conclusions At present, there is a tendency towards accounting standards differentiation depending on the size of business, especially after IFRS for SMEs have become effective. Simplified rules for recognition and further accounting for particular objects are developed for companies falling into the micro or small business category. If the national standards envisage simplified accounting rules for medium-sized companies, they mainly cover the requirements to disclosure and presentation of information in financial statements.


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