Ekaterina K. KOPYLOVACorresponding author, Institute of Management and Finance, Baikal State University, Irkutsk, Russian Federation kopylovaek@gmail.com ORCID id: not available
Tat'yana I. KOPYLOVAInstitute of Management and Finance, Baikal State University, Irkutsk, Russian Federation kopylovati@bgu.ru ORCID id: not available
Subject. This article discusses theoretical and methodological issues of the preparation of simplified accounting (financial) statements in the context of changes to the Russian Federal Accounting Standards. Objectives. The article aims to analyze the provisions of the Russian Accounting Standard (FSBU) 4/2023 – Accounting (Financial) Statements regarding the requirements for preparing simplified accounting (financial) statements, highlight the specifics of filling out the forms of the simplified balance sheet and the simplified statement of financial results for commercial organizations, and outline the ways of developing simplified accounting (financial) reporting. Methods. For the study, we used the methods of content analysis, comparison, analysis, and grouping. Results. Based on a content analysis of the RAS (FSBU) 4/2023 – Accounting (Financial) Statements and other documents regarding requirements for the composition and content of simplified accounting (financial) statements, the article formulates the particularities of preparing simplified statements, including a simplified balance sheet and a simplified statement of financial results, and outlines prospects for the further development of simplified accounting (financial) statements. The article also presents an original perspective on terminology. Conclusions and Relevance. Currently, the Russian government provides a unique opportunity for organizations using simplified methods to prepare simplified accounting (financial) statements. Due to changes in the Russian Federal Accounting Standards, organizations using simplified accounting need to update the procedure for preparing simplified accounting (financial) statements, which has its own nuances. Further research on the issues discussed can be aimed at finding ways to improve simplified accounting (financial) reporting in the context of digitalization development. The conclusions and results formulated in the study can be useful to practicing professionals, students, and organizational leaders applying simplified methods, as well as serve as a subject for discussion within the academic community.
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