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Home / Journals / Auditor / Volume 5 Issue 8 / On the Accounting Policies of Small Enterprises in the Terms of Simplifi ed System of Accounting
On the Accounting Policies of Small Enterprises in the Terms of Simplifi ed System of Accounting
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ON THE ACCOUNTING POLICIES OF SMALL ENTERPRISES IN THE TERMS OF SIMPLIFI ED SYSTEM OF ACCOUNTING
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Polenova S. 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department of the Audit and Corporative Reporting, Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5d66170439a002.19306398
Pages:
from 34 to 38
Status:
Published
Received:
28.08.2019
Accepted:
03.09.2019
Published:
03.09.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
small enterprises, accounting, regulatory legal acts, simplified system, accounting policy, simple record
Abstract and keywords
Abstract (English):
Th e article attempts to analyze the theory and practice of forming the accounting policy of a small enterprise in the terms of simplifi ed system of accounting, the current regulatory documentation governing this process. The possibilities of the practical implementation of certain provisions of documents on accounting policies are explored, recommendations on their refi nement and practical application are substantiated.

Keywords:
small enterprises, accounting, regulatory legal acts, simplified system, accounting policy, simple record
References

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