Problems of variety of accounting standards for small and medium–sized enterprises
- Authors: Goman I.V.1, Goman K.I.2
-
Affiliations:
- Department of Economics, Samara State University, Samara, 443011, Russian Federation.
- student of the 2nd year, Samara State Technical University, 244, Molodogvardeyskaya Street, Samara, 443100, Russian Federation.
- Issue: Vol 6, No 9/1 (2015)
- Pages: 122-129
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/5764
- DOI: https://doi.org/10.18287/2542-0461-2015-0-9/1-122-129
- ID: 5764
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Abstract
In the article the problems of application of International Accounting Standards to the Russian standards and existing norms of the tax code are analyzed. Accountable processes for the enterprises of small and medium–sized enterprises are estimated.
About the authors
I. V. Goman
Department of Economics, Samara State University, Samara, 443011, Russian Federation.
Author for correspondence.
Email: morenov.sv@ssau.ru
K. I. Goman
student of the 2nd year, Samara State Technical University, 244, Molodogvardeyskaya Street, Samara, 443100, Russian Federation.
Email: morenov.sv@ssau.ru
References
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- RF Government Decree №283 «On the Program of reforming business accounting
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- Retrieved from: www.iasc.uk.org – official site of the International Accounting Standards
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