International Accounting

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

International Accounting

27(273) - 2013 July

Analysis of simplified forms of accounting statement of small enterprises

Vol. 16, Iss. 27, JULY 2013

Available online: 22 July 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification:

Kemaeva S.A. PhD of Economic Sciences, Associate Professor, the Department of Accounting, Economical Analysis and Audit", the Nizhniy Novgorod State University named after N.I. Lobachevski - the National Research University
s.kemaeva@mail.ru

Bondarenko V.V. PhD of Economic Sciences, Associate Professor, the Department of Accounting, Economical Analysis and Audit", the Nizhniy Novgorod State University named after N.I. Lobachevski - the National Research University
verabond052@mail.ru

In the article the issues of formation of simplified forms of financial statements provided by the legislation of the Russian Federation for small businesses are investigated. The recommendations for filling out these forms by entrepreneurs according to the accounting statement are made. The results of the analysis of the simplified forms of accounting (financial) reports and their informational content for various groups of the interested users are considered.

Keywords: small business (entrepreneurship), accounting, simplified form of financial statements, analysis of financial statements

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4

April 2024