From 1 January of the current year, the legal regulation of accounting is a system of Federal and industry standards, with a given vector of development and reform of the national accounting system in the direction of the IFRS and the presence of an appropriate standard for small and medium businesses, strategically expand the circle of participants in the relationship and provides small businesses access to the global market, which is considered by the author as one of the most important conditions for increasing competitiveness and fostering a competitive environment in the national economy.
accounting systems, accounting standards, small business
1. Federal´nyy zakon Rossiyskoy Federatsii «O bukhgalterskom uchete». Prinyat 6 dekabrya 2011 goda № 402-FZ. [Elektronnyy resurs]. SPS «Konsul´tant+».
2. Federal´nyy zakon Rossiyskoy Federatsii «O razvitii malogo i srednego predprinimatel´stva v Rossiyskoy Federatsii» ot 24 iyulya 2007 goda № 209-FZ. [Elektronnyy resurs]. SPS «Konsul´tant+».
3. Kontseptsiya razvitiya bukhgalterskogo ucheta i otchetnosti v Rossiyskoy Federatsii na srednesrochnuyu perspektivu. Odobrena prikazom Ministra finansov Rossiyskoy Federatsii ot 1 iyulya 2004 goda № 180 [Elektronnyy resurs]. SPS «Konsul´tant+».
4. Kratkiy obzor Proekta dlya obsuzhdeniya Mezhdunarodnogo standarta finansovoy otchetnosti dlya malykh i srednikh predpriyatiy, podgotovlennogo Pravleniem KMSFO. Informatsiya, podgotovlennaya v ramkakh osushchestvleniya v Rossiyskoy Federatsii pri finansovoy podderzhke Evropeyskogo Soyuza proekta «Osushchestvlenie reformy bukhgalterskogo ucheta i otchetnosti v Rossiyskoy Federatsii». Ofitsial´nyy sayt Ministerstva finansov Rossiyskoy Federatsii. - Rezhim dostupa: http://www. minfin.ru.
5. Vakhrushina M.A. Mezhdunarodnye standarty finansovoy otchetnosti: ucheb. posobie dlya studentov, obuchayushchikhsya po spetsial´nosti «Bukhgalterskiy uchet, analiz i audit» / M. Vakhrushina, L. Mel´nikova, N. Plaskova; pod red. M.A.Vakhrushinoy. - M: Omega-L, 2007. - 568 s.
