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Taxes and Taxation
Reference:

Burykin, Yu. M. The Problem of Asset Accounting and Intangible Assets in the Russian Federation Accounting of Small and Middle-Sized Enterprises By Means of Declining Balance Method

Abstract: This article reviews the problem of accounting of long term assets, its specifi c accounting information on SME by Russian standards of accounting. Defi ned differences in forming the accounting information by Russian and international fi nancial reporting accounting standards. The article describes these differences and their causes and provides recommendations on their elimination.


Keywords:

IFRS, SME, US GAAP, fi nancial reports, fi nancial accounting, depreciation methods, differences in law regulation, small business, infl uence of fi nancial accounting on tax, fi nancial law.


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