ACCOUNTING POLICIES IN ACCORDANCE WITH IFRS FOR SMALL AND MEDIUM BUSINESSES
Journal: AUDITOR
№ 12
, 2013
Rubrics: INTERNATIONAL STANDARDS
Authors:
1.
Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation
(World Economy Department, Professor)
Type:
Article
Pages:
from 44
to 48
Status:
Published
Received:
17.12.2013
Accepted:
17.12.2013
Published:
17.12.2013
Language:
Russian
Keywords:
The accounting policies, IFRS for small and medium businesses, accounting estimates, changes
in accounting policies, stocks, revenue
Abstract (English):
The article examines the application of accounting policies in small and medium-sized enterprises in accordance with the IFRS for small and medium businesses, compares the main provisions of Russian and international standards in the field of accounting policies.
The article examines the application of accounting policies in small and medium-sized enterprises in accordance with the IFRS for small and medium businesses, compares the main provisions of Russian and international standards in the field of accounting policies.
Keywords:
The accounting policies, IFRS for small and medium businesses, accounting estimates, changes in accounting policies, stocks, revenue
The accounting policies, IFRS for small and medium businesses, accounting estimates, changes in accounting policies, stocks, revenue
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