Russian Federation
Based on the analysis of specifi c features of microenterprises, real sources of fi nancing of their activities, limited business costs, economic interests of users of accounting information and accounting (fi nancial) statements, some theoretical components of the regulatory framework of accounting support of micro enterprises were analyzed and proposals for their improvement were justifi ed.
microenterprise, particularities, information, accounting, reporting, normative-legal regulation, development.
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