Institutional bases of regulating accounting in small business of Russia

Authors

Natalia Glebovna Sapozhnikova Voronezh State University
Galina Mihaylovna Yureva Voronezh State University

Keywords:

accounting, small enterprise, accounting (financial) reports, internal reports

Abstract

Article is devoted to questions of standard regulation of accounting of small enterprises of Russia. The carried-out analysis of standard and legal base allowed to allocate four stages of regulation of accounting of small enterprises.

Downloads

Download data is not yet available.

Author Biographies

Natalia Glebovna Sapozhnikova, Voronezh State University

Postgraduate Student, Full Prof., Head of the Department of Accounting
Galina Mihaylovna Yureva, Voronezh State University

Assist. Prof., Department of Accounting

References

Downloads

PDF (Russian)

Published

2013-06-30

Issue

No. 2 (2013): July-December

Section

S

How to Cite

Sapozhnikova, N. G., & Yureva, G. M. (2013). Institutional bases of regulating accounting in small business of Russia. Eurasian Journal of Economics and Management, 2, 170-175. https://journals.vsu.ru/econ/article/view/9477

Download Citation

Most read articles by the same author(s)

Natalia Glebovna Sapozhnikova, About conception of accounting in the Russian Federation , Eurasian Journal of Economics and Management: No. 1 (2005): January-June
Natalia Glebovna Sapozhnikova, Tatiana Aleksandrovna Lavruhina, Cost recognition and assessment in Russian and international business accounting practices , Eurasian Journal of Economics and Management: No. 2 (2006): July-December
Natalia Glebovna Sapozhnikova, Aleksandr Alekseevich Sokolov, The other income and expenses in the corporate account and the reporting , Eurasian Journal of Economics and Management: No. 2 (2015): April-June
Natalia Glebovna Sapozhnikova, N.Yu. Schipilova, Income and prepaid expenses , Eurasian Journal of Economics and Management: No. 3 (2016): July-September
Natalia Glebovna Sapozhnikova, Regulation and harmonization of banking accounting abroad and in Russia , Eurasian Journal of Economics and Management: No. 1 (2004): January-June
Natalia Glebovna Sapozhnikova, Problems of reporting consolidation when merging of enterprises , Eurasian Journal of Economics and Management: No. 2 (2006): July-December
Natalia Glebovna Sapozhnikova, Aleksandr Alekseevich Sokolov, Formation of the systematized information on the movement of debt securities , Eurasian Journal of Economics and Management: No. 1 (2015): January-March
Natalia Glebovna Sapozhnikova, Formation of systematic information on undistributed corporate profits , Eurasian Journal of Economics and Management: No. 2 (2014): April-June