The article is devoted to the process of transition of small and medium-sized enterprises to the Federal Accounting Standards. On the basis of a survey conducted among the employees of small and medium-sized companies the author defined the major issues which the companies adopting the new standards have to deal with. The article provides a forecast of how the implementation of the new standards will be carried out.
accounting; audit; small and medium-sized companies; Federal Accounting Standards; inventories; property, plant and equipment; residual value
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