Evolution of accounting rules for Small and Medium-Sized Business Entities
The object of this study is problematic issues regarding updating accounting rules in small and medium-sized businesses (IFRS for SMEs) in digitalization. The authors give a critical analysis of significant simplifications in the accounting system and accounting (financial) reporting in the Federal...
Principais autores: | , |
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Formato: | Artigo |
Idioma: | Russian |
Publicado em: |
Government of Russian Federation, Financial University
2022-06-01
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coleção: | Учёт. Анализ. Аудит |
Assuntos: | |
Acesso em linha: | https://accounting.fa.ru/jour/article/view/469 |