FEATURES OF CREATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL AND MEDIUM-SIZED ENTERPRISES

This article discusses selected issues in international financial reporting standards for small and medium-sized enterprises. In particular, highlights the main group of external users of financial statements of small and medium enterprises. The definition of «small and medium-sized enterprises» in accordance with the standard. Purpose financial statements disclosed, prepared in accordance with IFRS for small and medium-sized enterprises. Placed on legally binding aspect of financial reporting in accordance with IFRS for small and medium-sized enterprises. Conclusions about the prospect of the use of IFRS for small and medium-sized enterprises.

МСФО по МСБ, субъект малого предпринимательства, малый и средний бизнес, финансовая отчетность, унифицированы с «полными МСФО», фидуциар