Development of Accounting and Financial Reporting For Small and Medium-Sized Businesses in Accordance with International Financial Reporting Standards

Abstract

This publication considers accounting procedures and financial data reporting by small and medium sizebusinesses in accordance with International Financial Reporting Standards (IFRS). It studies different IFRSinfluence zones in small and medium size businesses. The present study offers the following information: adefinition for “small and medium sized business”; a model of financial accounting and reporting proceduralguidelines for Russian small and medium sized businesses; approaches to creating an accounting system toprepare IFRS-based financial statements; an algorithm to transform small and medium sized businesses’accounting statements in accordance with IFRS requirements.

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