Features of analysis of simplified accounting reporting of a small enterprise
Автор: Drozdova T.S.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 11-1 (81), 2021 года.
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The article discusses the features of the analysis of a simplified form of accounting (financial) small businesses. In particular, the characteristics of small businesses are given and simplified accounting statements are given; considered the main problem of the analysis of simplified financial statements - a different structure of reporting items; includes the main indicators used for the analysis of the financial statement and the simplified statement of financial results, as well as the procedure for their calculation, taking into account the specifics of data presentation.
Small business, simplified accounting statements, analysis of financial statements, information users, the efficiency of the functioning of a small enterprise
Короткий адрес: https://sciup.org/170191821
IDR: 170191821