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ПЛАН РАХУНКІВ, ЯК КОМПОНЕНТ ОБЛІКОВОЇ ПОЛІТИКИ НА ПІДПРИЄМСТВАХ МАЛОГО ТА СЕРЕДНЬОГО БІЗНЕСУ: ТЕНДЕНЦІЇ В УКРАЇНІ І ЗА КОРДОНОМ
Journal: Scientific review, Науковий огляд, Научное обозрение (Vol.3, No. 2)Publication Date: 2013-12-28
Authors : Skripnik N. V.;
Page : 74-80
Keywords : small business; medium-sized enterprises; accounting policies; IFRS for SMEs; working chart of accounts.;
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Abstract
This paper investigates the features of accounting in small and medium enterprises in Ukraine and foreign countries, considered the definition of accounting policies in accordance with national accounting standards and international financial reporting standards for small and medium enterprises. The recommendations for the development of the work plan accounts for the small and medium enterprises.
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