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Problems and Prospects of Transition to International Financial Reporting Standards for Small and Medium-Sized Enterprises


Yana Nikitina
(about the author)

Nikitina Yana Anatolyevna –

Published in:
Russian Journal of Entrepreneurship
– № 5-2 / May, 2011



Keywords: accounting, ifrs, russian accounting and reporting standards, small and medium-sized enterprises, socially significant organizations


Citation:
Yana Nikitina (2011). Problems and Prospects of Transition to International Financial Reporting Standards for Small and Medium-Sized Enterprises. Russian Journal of Entrepreneurship, 12(5), 15-19. — url: http://bgscience.ru/com/lib/2966


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Abstract:

The article considers the options for applying International Financial Reporting Standards (IFRS) for small and medium-sized enterprises in Russia and abroad. According to the author, the transition of small and medium-sized Russian enterprises to IFRS is possible under certain conditions and will have a positive effect in connection with the forthcoming entry of Russia into the WTO.







References:
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