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Convergence of accounting policy small and medium enterprises in the conditions of rapprochement of the international and russian standards

Available online: 10 March 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

In the clause questions of creation of an effective management system ma-logo business on the basis of accounting policy by means of the international standard are considered finanso-howl the reporting for small and medium scale enterprises (IFRS for SMEs). Are considered in-prosy consolidations of various accounting policies of the enterprise, using principles IFRS for SMEs, problems of convergence PBA 1/2008 « Accounting policy organization » and section 10 IFRS for SMEs «Accounting policies, estimates and errors», and also ways of the decision of contradictions between the given standards are offered.

Keywords: IFRS for SMEs, accounting policy, convergence, PBA 1/2008, differences PBA 1/2008 and section 10 IFRS for SMEs

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

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