Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia

The article considers the stages and characteristics of the modern system of regulatory regulation and the use of simplified methods of accounting and reporting in Russia. The paper outlines the circle of economic entities, that have the right to use them. The author carries out the classification o...

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Autor principal:	T. P. Saraldaeva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	simplified methods simplified reporting simplified balance sheet small businesses simplified reports accounting regulatory regulation Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/eb09c5c6e60b4b36995d0ae3efd62343
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spelling	oai:doaj.org-article:eb09c5c6e60b4b36995d0ae3efd623432021-12-03T07:43:36ZStages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia1816-42772686-841510.26425/1816-4277-2021-5-183-191https://doaj.org/article/eb09c5c6e60b4b36995d0ae3efd623432021-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2889https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article considers the stages and characteristics of the modern system of regulatory regulation and the use of simplified methods of accounting and reporting in Russia. The paper outlines the circle of economic entities, that have the right to use them. The author carries out the classification of existing simplified methods, as well as presents the criteria for their application by organizations. The study gives a recommendation for the preparation of a single national standard for the use of simplified methods of accounting and accounting reporting. The paper considers and systematizes the regulatory legal acts, recommendations of the regulatory state body and accounting associations, as well as other documents related to the application and use of simplified accounting methods in Russia. For each of these documents, the author gives a brief analysis of the key provisions on the use of simplified methods.T. P. SaraldaevaPublishing House of the State University of Managementarticlesimplified methodssimplified methodssimplified reportingsimplified balance sheetsmall businessessimplified reportsaccountingregulatory regulationSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 183-191 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	simplified methods simplified methods simplified reporting simplified balance sheet small businesses simplified reports accounting regulatory regulation Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	simplified methods simplified methods simplified reporting simplified balance sheet small businesses simplified reports accounting regulatory regulation Sociology (General) HM401-1281 Economics as a science HB71-74 T. P. Saraldaeva Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia
description	The article considers the stages and characteristics of the modern system of regulatory regulation and the use of simplified methods of accounting and reporting in Russia. The paper outlines the circle of economic entities, that have the right to use them. The author carries out the classification of existing simplified methods, as well as presents the criteria for their application by organizations. The study gives a recommendation for the preparation of a single national standard for the use of simplified methods of accounting and accounting reporting. The paper considers and systematizes the regulatory legal acts, recommendations of the regulatory state body and accounting associations, as well as other documents related to the application and use of simplified accounting methods in Russia. For each of these documents, the author gives a brief analysis of the key provisions on the use of simplified methods.
format	article
author	T. P. Saraldaeva
author_facet	T. P. Saraldaeva
author_sort	T. P. Saraldaeva
title	Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia
title_short	Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia
title_full	Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia
title_fullStr	Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia
title_full_unstemmed	Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia
title_sort	stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in russia
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/eb09c5c6e60b4b36995d0ae3efd62343
work_keys_str_mv	AT tpsaraldaeva stagesanddirectionsofimprovementoftheregulatoryframeworkofthesimplifiedaccountingandreportingsysteminrussia
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Stages and directions of improvement of the regulatory framework of the simplified accounting and reporting system in Russia

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