- Issue
- Journal of Siberian Federal University. Humanities & Social Sciences. 2012 5 (3)
- Authors
- Kharchenko, Olga N.; Turovets, Anna A.
- Contact information
- Kharchenko, Olga N. : Siberian Federal University , 79 Svobodny, Krasnoyarsk, 660041 Russia; Turovets, Anna A. : Siberian Federal University , 79 Svobodny, Krasnoyarsk, 660041 Russia , e-mail:
- Keywords
- history; accounting; small enterprises; accountancy
- Abstract
In this article the authors considered occurrence and development history of the Russian accounting in small enterprises. Peculiarities of historical development of the enterprises and their inseparable connection with the history of Russia were taken into account. Moreover, the authors sorted out the stages and the corresponding development periods of accounting for small enterprises. The authors offered the ways to improve accounting for small enterprises in Russia during the periods of IFRSoriented accountancy.
- Pages
- 443-450
- Paper at repository of SibFU
- https://elib.sfu-kras.ru/handle/2311/2734
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).