Improvement of quality of accounting information on the performance of small and medium-sized enterprises
O. V. Rozhnova , O. B. Kovaleva
Izvestiya MGTU MAMI ›› 2014, Vol. 8 ›› Issue (3-5) : 34 -36.
Improvement of quality of accounting information on the performance of small and medium-sized enterprises
The article deals with the problem of determining the accounting results and their reflection in the financial statements for small and medium-sized enterprises (SMEs). The proposals were made on basis of accounting information analysis to provide the ways of completing better reports on the performance of SMEs.
small and medium-sized enterprises / financial statements / IFRS / accuracy and usefulness of accounting information
Rozhnova O.V., Kovaleva O.B.
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