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APPLICATION OF INTERNATIONAL STANDARDS FOR FINANCIAL REPORTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMES)
Sorokina Larisa Nikolaevna1, Melnikova Anna Alexandrovna2
1Peoples' Friendship University of Russia, Candidate of Economic Sciences, Associate Professor, Chair of Accounting, Audit and Statistics
2Peoples' Friendship University of Russia, Master of Science in Economics
1Peoples' Friendship University of Russia, Candidate of Economic Sciences, Associate Professor, Chair of Accounting, Audit and Statistics
2Peoples' Friendship University of Russia, Master of Science in Economics
Abstract
The article discusses the application of international financial reporting standards for small and medium-sized businesses (SMEs), as well as their advantages and disadvantages at the present time.
Keywords: advantages and disadvantages, IFRS, international financial reporting standards, SMEs
Category: Economics
Article reference:
Application of international standards for financial reporting for small and medium-sized enterprises (SMEs) // Humanities scientific researches. 2017. № 4 [Electronic journal]. URL: https://human.snauka.ru/en/2017/04/23429
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