TO THE QUESTION OF LEGAL REGULATION OF THE ACCOUNTING OF SMALL BUSINESS ENTERPRISES
Abstract and keywords
Abstract (English):
Th e article presents some of the problems of regulatory support for the organization and maintenance of accounting in small enterprises and substantiates recommendations for their elimination and, above all, the development of the federal accounting standard “Accounting in small enterprises”.

Keywords:
regulation, normative legal acts, small business, problems, federal standard of the accounting.
References

1. O buhgalterskom uchete: Federal'nyy zakon ot 06.12.2011 № 402-FZ (v red. ot 28.11.2018 № 444-FZ // URL: // https://www.minfin.ru/ru/perfomance/accounting/accounting/legislation/legislation/

2. Ananko Yu.S. Aktual'nye problemy vedeniya buhgalterskogo ucheta sub'ektov malogo predprinimatel'stva v Rossii // Vestnik sovremennyh issledovaniy. - 2018. - № 5.2(20). - S.29-32.

3. Buzgalin A.V. Zakat neoliberalizma (k 200-letiyu so dnya rozhdeniya Karla Marksa) // Voprosy ekonomiki. - 2018. - № 2. - S.122-141.

4. Vavilova A.A., Mezenceva T.M. Uchet i otchetnost' sub'ektov malogo predprinimatel'stva // Ekonomika.Biznes.Banki. - 2016. - № 4(17). - S.142-147.

5. Zherdeva O.V., Stolyarova M.A. Sostoyanie i problemy uchetno-analiticheskogo obespecheniya sub'ektov malogo predprinimatel'stva: monografiya. - Kursk : ZAO «Universitetskaya kniga». 2016. - 99 s.

6. Ersho v M.V. Desyat' let posle global'nogo krizisa: riski i perspektivy // Voprosy ekonomiki. - 2019. - № 1. - S. 37-55.

7. Zamulin O.A., Sonin K.I. Ekonomicheskiy rost: Nobelevskaya premiya 2018 goda i uroki dlya Rossii // Voprosy ekonomiki. - 2019. - № 1. - S.11-36.

8. Korovina M.A., Sivchenko A.I. Osobennosti buhgalterskogo ucheta na malyh predpriyatiyah // Informacionnoe obespechenie ustoychivogo razvitiya ekonomiki: materialy mezhdunar. Nauch. Konf. Molodyh uchenyh i prepodavateley vuzov (g. Krasnodar, 17-18 maya 2018 g.) / sost. Yu.I. Sigidov, N.S. Vlasova, G.N. Yasmenko, V.V. Bashkatov. - Krasnodar : KUbGAU. 2018. - S. 15-18.

9. Naranova Z.M. Sovershenstvovaniem metodiki ucheta i nalogooblozheniya na predpriyatiyah malogo biznesa // Sovremennye innovacii: fundamental'nye i prikladnye issledovaniya: Sbornik nauchnyh trudov po materialam VIII Mezhdunarodnoy nauchno-prakticheskoy konferencii. - M. : MGUPP.2018. - S. 47-50.

10. Ob uproschennoy sisteme buhgalterskogo ucheta i buhgalterskoy otchetnosti. Informacii Minfina Rossii № PZ-3/2016 ot 29.06.2016 [Elektronnyy resurs]. - URL: https://www.minfin.ru/ru/perfomance/accounting/buh-otch_mp/docs/

11. Sapozhnikova N.G., Yur'eva G.M. Institucional'nye osnovy regulirovaniya buhgalterskogo ucheta malyh predpriyatiy Rossii // Vestnik VGU. - 2013. - № 2. - S. 170-175.

12. Smol'yaninova Yu.A., Ioda E.V. Buhgalterskiy uchet na malyh predpriyatiyah: osobennosti, problemy, sovershenstvovanie // Social'no-ekonomicheskie problemy i yavleniya. - 2017. - T. 12. - № 6. - S. 301-307.

13. Terehova E.S. K voprosu o normativnom regulirovanii buhgalterskogo ucheta dlya predpriyatiy malogo biznesa // Auditor. - 2016. - № 2. - S. 33-40.

Login or Create
* Forgot password?