FEATURES OF CREATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL AND MEDIUM-SIZED ENTERPRISES
( Pp. 85-87)
More about authors
Dyatlova Olga V.
docent kafedry «Buhgalterskiy uchet i statistika»
Russian State social University
Russian State social University
Abstract:
This article discusses selected issues in international financial reporting standards for small and medium-sized enterprises. In particular, highlights the main group of external users of financial statements of small and medium enterprises. The definition of «small and medium-sized enterprises» in accordance with the standard. Purpose financial statements disclosed, prepared in accordance with IFRS for small and medium-sized enterprises. Placed on legally binding aspect of financial reporting in accordance with IFRS for small and medium-sized enterprises. Conclusions about the prospect of the use of IFRS for small and medium-sized enterprises.
How to Cite:
Dyatlova O.V., (2019), FEATURES OF CREATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL AND MEDIUM-SIZED ENTERPRISES. Economic Problems and Legal Practice, 1 => 85-87.
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Dyatlova O.V. Transformatsiya investitsionnoy politiki v novykh ekonomicheskikh usloviyakh. Sotsial naya politika i sotsiologiya. 2013. № 1 (91). S. 87-98.
Dyatlova O.V. Problemy finansovoy otchetnosti i bukhgalterskogo ucheta v usloviyakh sovremennykh transformatsiy. Sotsial naya politika i sotsiologiya. 2011. № 5 (29). S. 136-138.
Lenkovskaya R.R. Pravovoe obespechenie konfidentsial nosti informatsii i personal nykh dannykh v Rossiyskoy Federatsii// Obrazovanie i pravo. 2013. № 7 (47). S. 135-141
Lenkovskaya R.R., Izotova I.N. Grazhdansko-pravovye sposoby zashchity informatsii. V sbornike: Aktual nye problemy rossiyskogo zakonodatel stva/ Sbornik statey. Moskva, 2010. S. 109-116.
Lenkovskaya R.R., SHilovskaya A.L. Zashchita informatsii v seti Internet// Problemy ekonomiki i yuridicheskoy praktiki. 2017. № 5. S. 89-93.
Stepanova N.A., Lenkovskaya R.R., Gridneva O.V., Zolotareva A.E. Pravovoe regulirovanie predprinimatel skoy deyatel nosti. Uchebnik/ Moskva, 2016.
