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ACCOUNTING (FINANCIAL) REPORTS OF SMALL ENTERPRISES UNDER IFRS
Israilova Zalina Ruslanovna1, Vahaev Ali Ayndyievich2
1Chechen State University, candidate of economic sciences, associate professor
2Chechen State University, 3rd year student of the profile "Accounting and Audit"
1Chechen State University, candidate of economic sciences, associate professor
2Chechen State University, 3rd year student of the profile "Accounting and Audit"
Abstract
Development and offers of practical use of IFRS are dictated by imperatives of a current state of world economy and its globalization. Use of the unified approaches to formation of the reporting provides uniform rules of conducting accounting and drawing up the reporting for the whole world that allows including to subjects of small business not only to attract foreign investors, but also to act as the equal participant of the market relations at all levels of economy.
Keywords: accounting financial statements, international financial reporting standards
Category: 08.00.00 Economics
Article reference:
Accounting (financial) reports of small enterprises under IFRS // Modern scientific researches and innovations. 2015. № 12 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/12/61905
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