Journal of Siberian Federal University. Humanities & Social Sciences / History of Emergence and Development of the Russian Accounting for Small Enterprises

Full text (.pdf)
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

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