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International Accounting

Peculiarities of Statutory Regulation and Accounting of Non-Circulating Assets of Small Business Entities

Vol. 21, Iss. 3, MARCH 2018

PDF  Article PDF Version

Received: 16 January 2018

Received in revised form: 5 February 2018

Accepted: 26 February 2018

Available online: 15 March 2018


JEL Classification: М41

Pages: 344–362


Kopylova E.K. Baikal State University, Irkutsk, Russian Federation

ORCID id: not available

Kopylova T.I. Baikal State University, Irkutsk, Russian Federation

ORCID id: not available

Subject This article deals with the issues of the methodology of accounting of non-current assets in organizations applying simplified accounting methods.
Objectives The article aims to study the peculiarities of regulation and accounting methods of non-current assets in small business entities.
Methods The research methodology involves analysis, systematization, comparison and generalization of regulatory sources and scientific literature on the subject. The double entry method is used as a special method of research.
Results The article reveals certain contradictions to the norms of the RF legislation in terms of application of simplified accounting methods and offers accounting records on accounting of non-current assets using simplified methods.
Conclusions and Relevance The article summarizes the effect of simplified methods on the formation of the accounting information of a small business entity. The results obtained will be useful for accountants and heads of small business entities in the formation of accounting policy.

Keywords: simplified methods of accounting, standards for small enterprises, accounting, small business entities


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