Subjects of small business, the concept of IFRS, gross income, financial condition of the enterprise, comments and explanations, reporting articles


The article describes the essence of IFRS for small businesses, information on the formation of financial statements based on the requirements of the international standard. Information is provided on the algorithm for compiling financial statements, transferring reports based on the national standard to reports based on international requirements. On practical examples, forms of reporting of a small enterprise "on financial condition", "on gross income" have been developed.



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