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АНАЛИЗ ВОСТРЕБОВАННОСТИ И ПЕРСПЕКТИВ ПРИМЕНЕНИЯ МСФО ДЛЯ МАЛЫХ И СРЕДНИХ ПРЕДПРИЯТИЙ В МИРЕ

АНАЛИЗ ВОСТРЕБОВАННОСТИ И ПЕРСПЕКТИВ ПРИМЕНЕНИЯ МСФО ДЛЯ МАЛЫХ И СРЕДНИХ ПРЕДПРИЯТИЙ В МИРЕ

Abstract

в статье проводится анализ востребованности Международных стандартов финансовой отчетности (МСФО) для малых и средних предприятий (МСП) в мире. Приводится обширный статистический материал, характеризующий отношение пользователей и составителей отчетности к МСФО для малых и средних предприятий, дается оценка степени распространения стандарта в отдельных странах, а также перспектив его широкого применения в ближайшем будущем. Автор анализирует опыт перехода на МСФО для МСП отдельных стран и дает оценку успешности проекта СМСФО по более широкому распространению МСФО в мире путем выпуска сокращенного МСФО для МСП.

Keywords

МЕЖДУНАРОДНЫЕ СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ ДЛЯ МАЛЫХ И СРЕДНИХ ПРЕДПРИЯТИЙ,ПРОЗРАЧНОСТЬ И СРАВНИМОСТЬ,МЕТОД "ЗАТРАТЫВЫГОДЫ"

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    popularity
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    influence
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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold