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International financial reporting standard for small and medium business

Manokhina Galina Alekseevna  (professor, Russian state trade and economic university )

Vidishcheva Raisa Sergeevna  (Student, Russian state trade and economic university, Moscow)

In article the review of basic provisions of the International Financial Reporting Standard developed for subjects of small and medium business is made. The assessment of prospects and possibilities of application of this standard is carried out. It is noted that today a question of, whether the International standards are necessary to small business, disputable. Some arguments in favor of both positions are given.

Keywords:International Financial Reporting Standard, accounting regulations, small business, standard and legal base, accounting, investors, users accounting information.
 

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Citation link:
Manokhina G. A., Vidishcheva R. S. International financial reporting standard for small and medium business // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2012. -№08-09. -С. 60-62
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