KFU. Card publication. Development of Accounting and Financial Reporting for Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards.

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DEVELOPMENT OF ACCOUNTING AND FINANCIAL REPORTING FOR SMALL AND MEDIUM-SIZED BUSINESSES IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS.

Form of presentation

Articles in international journals and collections

Year of publication

2015

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Authors, employees of KFU

Antonova Natalya Vasilevna, author

Klychova Guzaliya Salikhovna, author

Bibliographic description in the original language

Klychova, G.S.,Fakhretdinova, E.N.,Klychova, A.S., Antonova, N.V. Development of Accounting and Financial Reporting for Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards. Asian Social Science, 2015, � 11, pp. 318-322.

Annotation

This publication considers accounting procedures and financial data reporting by small and medium size businesses in accordance with International Financial Reporting Standards (IFRS). It studies different IFRS influence zones in small and medium size businesses. The present study offers the following information: a definition for ?small and medium sized business?; a model of financial accounting and reporting procedural guidelines for Russian small and medium sized businesses; approaches to creating an accounting system to prepare IFRS-based financial statements; an algorithm to transform small and medium sized businesses? accounting statements in accordance with IFRS requirements

Keywords

small and medium sized businesses; IFRS for small and medium sized businesses, financial reporting, transformation

The name of the journal

Asian Social Science

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=124311&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Antonova Natalya Vasilevna	ru_RU
dc.contributor.author	Klychova Guzaliya Salikhovna	ru_RU
dc.date.accessioned	2015-01-01T00:00:00Z	ru_RU
dc.date.available	2015-01-01T00:00:00Z	ru_RU
dc.date.issued	2015	ru_RU
dc.identifier.citation	Klychova, G.S.,Fakhretdinova, E.N.,Klychova, A.S., Antonova, N.V. Development of Accounting and Financial Reporting for Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards. Asian Social Science, 2015, � 11, pp. 318-322.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=124311&p_lang=2	ru_RU
dc.description.abstract	Asian Social Science	ru_RU
dc.description.abstract	This publication considers accounting procedures and financial data reporting by small and medium size businesses in accordance with International Financial Reporting Standards (IFRS). It studies different IFRS influence zones in small and medium size businesses. The present study offers the following information: a definition for ?small and medium sized business?; a model of financial accounting and reporting procedural guidelines for Russian small and medium sized businesses; approaches to creating an accounting system to prepare IFRS-based financial statements; an algorithm to transform small and medium sized businesses? accounting statements in accordance with IFRS requirements	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	small and medium sized businesses; IFRS for small and medium sized businesses	ru_RU
dc.subject	financial reporting	ru_RU
dc.subject	transformation	ru_RU
dc.title	Development of Accounting and Financial Reporting for Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards.	ru_RU
dc.type	Articles in international journals and collections	ru_RU