КФУ. Карточка публикации. Development of Accounting and Financial Reporting for Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards.

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DEVELOPMENT OF ACCOUNTING AND FINANCIAL REPORTING FOR SMALL AND MEDIUM-SIZED BUSINESSES IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS.

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2015

Язык

английский

Авторы, сотрудники КФУ

Антонова Наталья Васильевна, автор

Клычова Гузалия Салиховна, автор

Библиографическое описание на языке оригинала

Klychova, G.S.,Fakhretdinova, E.N.,Klychova, A.S., Antonova, N.V. Development of Accounting and Financial Reporting for Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards. Asian Social Science, 2015, № 11, pp. 318-322.

Аннотация

This publication considers accounting procedures and financial data reporting by small and medium size businesses in accordance with International Financial Reporting Standards (IFRS). It studies different IFRS influence zones in small and medium size businesses. The present study offers the following information: a definition for ?small and medium sized business?; a model of financial accounting and reporting procedural guidelines for Russian small and medium sized businesses; approaches to creating an accounting system to prepare IFRS-based financial statements; an algorithm to transform small and medium sized businesses? accounting statements in accordance with IFRS requirements

Ключевые слова

small and medium sized businesses; IFRS for small and medium sized businesses, financial reporting, transformation

Название журнала

Asian Social Science

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https://repository.kpfu.ru/?p_id=124311

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Антонова Наталья Васильевна	ru_RU
dc.contributor.author	Клычова Гузалия Салиховна	ru_RU
dc.date.accessioned	2015-01-01T00:00:00Z	ru_RU
dc.date.available	2015-01-01T00:00:00Z	ru_RU
dc.date.issued	2015	ru_RU
dc.identifier.citation	Klychova, G.S.,Fakhretdinova, E.N.,Klychova, A.S., Antonova, N.V. Development of Accounting and Financial Reporting for Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards. Asian Social Science, 2015, № 11, pp. 318-322.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=124311	ru_RU
dc.description.abstract	Asian Social Science	ru_RU
dc.description.abstract	This publication considers accounting procedures and financial data reporting by small and medium size businesses in accordance with International Financial Reporting Standards (IFRS). It studies different IFRS influence zones in small and medium size businesses. The present study offers the following information: a definition for ?small and medium sized business?; a model of financial accounting and reporting procedural guidelines for Russian small and medium sized businesses; approaches to creating an accounting system to prepare IFRS-based financial statements; an algorithm to transform small and medium sized businesses? accounting statements in accordance with IFRS requirements	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	small and medium sized businesses; IFRS for small and medium sized businesses	ru_RU
dc.subject	financial reporting	ru_RU
dc.subject	transformation	ru_RU
dc.title	Development of Accounting and Financial Reporting for Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards.	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU