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International Accounting

4(202) - 2012 January

Reflection of the information of proprietors - workers of micro- and small enterprises on IFRS for small and average business

Vol. 15, Iss. 4, JANUARY 2012

Available online: 23 January 2012

Subject Heading: REFORMING of REPORTING

JEL Classification:

Shirobokov V.G. doctor of economic sciences, professor, head of department of accounting and audit of Voronezh State Agrarian University named after K.D. Glinka
vladish@agroeco.vsau.ru

Sozonov A.S. the post-graduate student of chair «Accounting, the analysis and audit» the Russian state trade and economic university (the Voronezh branch)
Sozonov-sas@mail.ru

In the article questions of creation of effective system of the reporting on the basis of IFRS for Small Medium Enterprises are considered. The offered forms of granting of the reporting feature of their formation for small and micro the enterprises for the international standards of the financial reporting are studied. Information disclosing on the operations made concerning proprietors-workers micro and small-scale business within the limits of the chosen format of the reporting, and also a procedure of payments of the given indicators is offered.

Keywords: IFRS, statement of financial position, assets, liabilities, equity

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

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