Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia
The article considers the stages and characteristics of the modern system of regulatory regulation and the use of simplified methods of accounting and reporting in Russia. The paper outlines the circle of economic entities, that have the right to use them. The author carries out the classification o...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2021-07-01
|
| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/2889 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832541721533087744 |
|---|---|
| author | T. P. Saraldaeva |
| author_facet | T. P. Saraldaeva |
| author_sort | T. P. Saraldaeva |
| collection | DOAJ |
| description | The article considers the stages and characteristics of the modern system of regulatory regulation and the use of simplified methods of accounting and reporting in Russia. The paper outlines the circle of economic entities, that have the right to use them. The author carries out the classification of existing simplified methods, as well as presents the criteria for their application by organizations. The study gives a recommendation for the preparation of a single national standard for the use of simplified methods of accounting and accounting reporting. The paper considers and systematizes the regulatory legal acts, recommendations of the regulatory state body and accounting associations, as well as other documents related to the application and use of simplified accounting methods in Russia. For each of these documents, the author gives a brief analysis of the key provisions on the use of simplified methods. |
| format | Article |
| id | doaj-art-eb09c5c6e60b4b36995d0ae3efd62343 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2021-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-eb09c5c6e60b4b36995d0ae3efd623432025-02-04T08:28:08ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-07-010518319110.26425/1816-4277-2021-5-183-1912060Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in RussiaT. P. Saraldaeva0State University of ManagementThe article considers the stages and characteristics of the modern system of regulatory regulation and the use of simplified methods of accounting and reporting in Russia. The paper outlines the circle of economic entities, that have the right to use them. The author carries out the classification of existing simplified methods, as well as presents the criteria for their application by organizations. The study gives a recommendation for the preparation of a single national standard for the use of simplified methods of accounting and accounting reporting. The paper considers and systematizes the regulatory legal acts, recommendations of the regulatory state body and accounting associations, as well as other documents related to the application and use of simplified accounting methods in Russia. For each of these documents, the author gives a brief analysis of the key provisions on the use of simplified methods.https://vestnik.guu.ru/jour/article/view/2889simplified methodssimplified methodssimplified reportingsimplified balance sheetsmall businessessimplified reportsaccountingregulatory regulation |
| spellingShingle | T. P. Saraldaeva Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia Вестник университета simplified methods simplified methods simplified reporting simplified balance sheet small businesses simplified reports accounting regulatory regulation |
| title | Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia |
| title_full | Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia |
| title_fullStr | Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia |
| title_full_unstemmed | Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia |
| title_short | Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia |
| title_sort | stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in russia |
| topic | simplified methods simplified methods simplified reporting simplified balance sheet small businesses simplified reports accounting regulatory regulation |
| url | https://vestnik.guu.ru/jour/article/view/2889 |
| work_keys_str_mv | AT tpsaraldaeva stagesanddirectionsofimprovementoftheregulatoryframeworkofthesimplifiedaccountingandreportingsysteminrussia |