UDC 657

PROSPECTS FOR THE INTRODUCTION OF IFRS FOR SMALL BUSINESSES IN RUSSIA

Amirbekyan Lilith Robertovna
FSEIHPE "Financial University under the Government of the Russian Federation"

Abstract
This article is devoted to the convergence of international financial reporting standards (IFRS) and the Russian Accounting Standards (RAS) in relation to small businesses. In particular, it analyzes the IFRS for SMEs, the consequences of the introduction and adaptation of this standard in the Russian business environment, which is especially important in the period of reform legislation in the field of accounting.

Category: 08.00.00 Economics

Article reference:
Prospects for the introduction of IFRS for small businesses in Russia // Modern scientific researches and innovations. 2014. № 11. P. 2 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2014/11/38893

View this article in Russian

Sorry, this article is only available in Русский.



Artice view count: Please wait

All articles of author «Амирбекян Лилит Робертовна»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться:
  • Register