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PROBLEMS OF METHODICAL AND STANDARD AND LEGAL REGULATION OF ACCOUNTING AT SMALL ENTERPRISES IN THE RUSSIAN FEDERATION

Annotation

Problems of such sector of economy as small business in the Russian Federation still remain one of debatable questions of the economical and legal sphere. In this article authors considered problems of standard and legal regulation of accounting on small business enterprises. They located idea that efficiency of such important sector of economy as small business, in many respects depends on correctly made standard and legal base. In the article authors based on data of researches, as international statistical projects, such as Global monitoring of business (Global Entrepreneurship Monitor (GEM), and local bodies of statistics (Territorial authority of Federal State Statistics Service in the Tambov region (Tambovstat). In particular, in article authors considered various ways of simplification of accounting for small enterprises, legislatively admissible in the Russian Federation by this moment and offered opportunities for their improvement. They also brought up questions of drawing up accounting reports that is not only a problem of small business, but also all Russian accounting in general. Besides authors paid the special attention to questions of rapprochement tax both accounting and to introduction of IFRS in subjects of small business. Analyzing the situation which developed in the field of accounting and its regulation round small business authors made conclusions that at the moment time in Russia, standard and legal regulation of accounting, for the present can't provide to objects of small business of those operating conditions which are necessary for development of this sector of business.

Keywords

accounting; small business; standard and legal regulation; accounting; small business; standard and legal regulation

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Pages

48-54

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