Russian Federation
Based on a study of the theory and practice of organizing accounting and compiling financial statements in small and medium-sized businesses, as well as a critical analysis of conflicting points of view on simplified methods of accounting and preparing financial statements, the author substantiates the main directions for improving the accounting and control tools for the development of small businesses. and medium-sized businesses through the introduction of appropriate elements of the accounting system and formulated its conceptual foundations. The structure of the Federal Accounting Standard for Small and Medium-Sized Businesses (FAS) is proposed, the composition of financial statements for medium, small and micro-enterprises is substantiated, and recommendations are given on the content of explanations for the main forms of accounting financial statements.
small and medium-sized businesses, small and medium-sized businesses, simplified accounting methods, accounting, International Accounting Standards (IFRS), Federal Accounting Standards (FAS)
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