Sorry, this article is only available in Русский.
PROSPECTS FOR THE INTRODUCTION OF IFRS FOR SMALL BUSINESSES IN RUSSIA
Amirbekyan Lilith Robertovna
FSEIHPE "Financial University under the Government of the Russian Federation"
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: https://web.snauka.ru/en/issues/2014/11/38893
View this article in Russian
© 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: