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International Accounting
 

IFRS for small and medium business

Vol. 15, Iss. 24, JUNE 2012

Available online: 27 June 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Kozlov V.V. PhD in Economics, Associate Professor of department "Accounting and Auditing", the Altai State Agricultural University
kozlov_vitalii@mail.ru

In the article the order of application of the International Financial Reporting Standard for small and medium-sized enterprises, and also basic provisions of this standard is considered.

Keywords: small and medium-sized enterprises, International Financial Reporting Standards, financial statements

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

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