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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
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