Evolution of accounting rules for Small and Medium-Sized Business Entities

Evolution of accounting rules for Small and Medium-Sized Business Entities

The object of this study is problematic issues regarding updating accounting rules in small and medium-sized businesses (IFRS for SMEs) in digitalization. The authors give a critical analysis of significant simplifications in the accounting system and accounting (financial) reporting in the Federal...

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Bibliographic Details
Main Authors: S. N. Grichkina, I. V. Safonova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2022-06-01
Series:Учёт. Анализ. Аудит
Subjects:
accounting
reporting
accounting principles
information transparency
small and medium business entities
Online Access:https://accounting.fa.ru/jour/article/view/469
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