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 <front>
  <journal-meta>
   <journal-id journal-id-type="publisher-id">Auditor</journal-id>
   <journal-title-group>
    <journal-title xml:lang="en">Auditor</journal-title>
    <trans-title-group xml:lang="ru">
     <trans-title>Аудитор</trans-title>
    </trans-title-group>
   </journal-title-group>
   <issn publication-format="print">1998-0701</issn>
  </journal-meta>
  <article-meta>
   <article-id pub-id-type="publisher-id">6709</article-id>
   <article-id pub-id-type="doi">10.12737/12689</article-id>
   <article-categories>
    <subj-group subj-group-type="toc-heading" xml:lang="ru">
     <subject>Международные стандарты</subject>
    </subj-group>
    <subj-group subj-group-type="toc-heading" xml:lang="en">
     <subject>INTERNATIONAL STANDARDS</subject>
    </subj-group>
    <subj-group>
     <subject>Международные стандарты</subject>
    </subj-group>
   </article-categories>
   <title-group>
    <article-title xml:lang="en">IFRS for small and medium-sized businesses the composition and procedure of reporting</article-title>
    <trans-title-group xml:lang="ru">
     <trans-title>МСФО для малого и среднего бизнеса о составе и порядке представления отчётности</trans-title>
    </trans-title-group>
   </title-group>
   <contrib-group content-type="authors">
    <contrib contrib-type="author">
     <name-alternatives>
      <name xml:lang="ru">
       <surname>Дмитриева</surname>
       <given-names>И. М.</given-names>
      </name>
      <name xml:lang="en">
       <surname>Dmitrieva</surname>
       <given-names>I. М.</given-names>
      </name>
     </name-alternatives>
     <email>dim280156@yandex.ru</email>
     <bio xml:lang="ru">
      <p>доктор экономических наук;</p>
     </bio>
     <bio xml:lang="en">
      <p>doctor of economic sciences;</p>
     </bio>
     <xref ref-type="aff" rid="aff-1"/>
    </contrib>
   </contrib-group>
   <aff-alternatives id="aff-1">
    <aff>
     <institution xml:lang="ru">Дипломатическая академия Министерства иностранных дел Российской Федерации</institution>
     <country>Россия</country>
    </aff>
    <aff>
     <institution xml:lang="en">Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation</institution>
     <country>Russian Federation</country>
    </aff>
   </aff-alternatives>
   <pub-date publication-format="print" date-type="pub" iso-8601-date="2013-10-17T00:00:00+04:00">
    <day>17</day>
    <month>10</month>
    <year>2013</year>
   </pub-date>
   <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2013-10-17T00:00:00+04:00">
    <day>17</day>
    <month>10</month>
    <year>2013</year>
   </pub-date>
   <issue>10</issue>
   <fpage>43</fpage>
   <lpage>48</lpage>
   <self-uri xlink:href="https://zh-szf.ru/en/nauka/article/6709/view">https://zh-szf.ru/en/nauka/article/6709/view</self-uri>
   <abstract xml:lang="ru">
    <p>Статья посвящена вопросам, касающимся особенностей формирования отчетности предприятий малого и среднего бизнеса в соответствии с МСФО, оценки имущества и обязательств таких предприятий.</p>
   </abstract>
   <trans-abstract xml:lang="en">
    <p>The article is devoted to issues related to the reporting features of the formation of small and medium-sized businesses&#13;
in accordance with IFRS, the valuation of property and liabilities of such companies.</p>
   </trans-abstract>
   <kwd-group xml:lang="ru">
    <kwd>доходы</kwd>
    <kwd>расходы</kwd>
    <kwd>баланс</kwd>
    <kwd>малые и средние предприятия</kwd>
    <kwd>оценка</kwd>
    <kwd>отчетность</kwd>
    <kwd>МСФО</kwd>
   </kwd-group>
   <kwd-group xml:lang="en">
    <kwd>revenue</kwd>
    <kwd>costs</kwd>
    <kwd>balance</kwd>
    <kwd>small and mediumsized&#13;
enterprises</kwd>
    <kwd>evaluation</kwd>
    <kwd>reporting</kwd>
    <kwd>IFRS</kwd>
   </kwd-group>
  </article-meta>
 </front>
 <body>
  <p></p>
 </body>
 <back>
  <ref-list>
   <ref id="B1">
    <label>1.</label>
    <citation-alternatives>
     <mixed-citation xml:lang="ru">Федеральный закон от 24.07.07 № 209-ФЗ «О развитии малого и среднего предпринимательства в Российской Федерации».</mixed-citation>
     <mixed-citation xml:lang="en">Federal&amp;#180;nyy zakon ot 24.07.07 № 209-FZ «O razvitii malogo i srednego predprinimatel&amp;#180;stva v Rossiyskoy Federatsii».</mixed-citation>
    </citation-alternatives>
   </ref>
   <ref id="B2">
    <label>2.</label>
    <citation-alternatives>
     <mixed-citation xml:lang="ru">Официальный сайт Министерства финансов РФ - http//www.minfin.ru.</mixed-citation>
     <mixed-citation xml:lang="en">Ofitsial&amp;#180;nyy sayt Ministerstva finansov RF - http//www.minfin.ru.</mixed-citation>
    </citation-alternatives>
   </ref>
   <ref id="B3">
    <label>3.</label>
    <citation-alternatives>
     <mixed-citation xml:lang="ru">Официальный сайт Совета по МСФО - http//www.iask.uk.org.</mixed-citation>
     <mixed-citation xml:lang="en">Ofitsial&amp;#180;nyy sayt Soveta po MSFO - http//www.iask.uk.org.</mixed-citation>
    </citation-alternatives>
   </ref>
  </ref-list>
 </back>
</article>
