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воспроизводством основного капитала в сельском хозяйстве / Л.И. Проняева, Н.Г. Ноздрунова //Аудит и финансовый анализ.- 2014.- №4.- С. 282-287. 8. Проняева, Л.И., Ноздрунова, Н.Г. Модель реализации организационно -экономического механизма управления воспроизводством основного капитала в сельском хозяйстве/Л.И. Проняева, Н.Г. Ноздрунова//Научный результат. Серия: Экономические исследования. - 2015. - Т.1.- №1(3). -С.31-40.
Григорьева К.В. студент
Финансовый университет при Правительстве РФ
Россия, г. Москва
ACCOUNTING FOR SMALL BUSINESSES: PROBLEMS AND
PROSPECTS
Today small business is very important for economic development. Fundamental task is to reform the accounting and reporting for small businesses, which will increase the investment attractiveness and the competitiveness of small enterprises. The article is devoted to problems in accounting of small enterprises. I developed a model of division of small enterprises into three groups according to their information needs and proposed accounting system for each group.
Key words: small business, problem, accounting, IFRS, simplified accounting methods.
Today small business supports the economy. This is due to the fact that small businesses are able to fully meet the demand for the products. They are mobile and able to quickly and easily react to different market fluctuations and general economic and socio-political situation in the country. In Russia, the role of small business in the economy transition to innovative development increases. However, the benefits of small business did not use enough. In the United States and several European countries a small business held share of over 50% of GDP. In Russia the share of GDP brought a small business is about 20% in 2015. [3]
Because of not enough development of the Russian small businesses they need the support of the government, especially in areas such as accounting, tax accounting and reporting. One of the factors hampering the development of small businesses is the lack of transparency of information about the state of small business and results of operations. This information is required a government to set policy for small businesses and investors, ensuring financial flows in small business. Therefore, a fundamental task is to reform the accounting and reporting for small businesses, which will increase the investment attractiveness of small enterprises and the competitiveness of Russian small businesses.
To solve the above problems, we propose to divide all small businesses into three groups according to their information needs: micro-enterprises with small turnover, small businesses with potential growth and small innovative companies.
Since 2013 all small businesses must keep full accounting records as well as take the financial statements even though federal law № 402 and provide
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simplified accounting methods, including a simplified annual reporting. [1]
This compulsory accounting is necessary for the purposes of internal planning, forecasting and evaluating the performance of a small business. But this complication record keeping is not desirable for microenterprises with small turnovers. Their sufficient information is information about fixed assets and intangible assets. Therefore, for the first group requires special simplified methods of accounting.
If we talk about the second group small businesses with potential growth is necessary to conduct accounting in full. First of all, it is necessary to obtain loans, to attract investors. Such companies usually have a qualified accounting staff which led accounting before. Thus, the changes regarding the accounting will not be reflected in these enterprises dramatically. These companies should think about possibility of usage IFRS for small businesses.
As for small innovative companies there are lot of talks about displaying the information about the innovation process. For this reason the Ministry of Finance has developed a special project "On the formation in accounting and disclosure in the financial statements of the organization of information about innovation and modernization". According to the author's work together with the notes to the balance sheet and profit and loss account should be disclosed information «received and/ or services provided related to innovation» for a more complete view on the financial position of the organization, transparency, accountability, and, therefore, more effective use of funds for innovation. [2]
The question of compulsory accounting is the most important for small enterprises since a big part of small businesses has a small number of transactions and the accounting of the full screen is impractical. The author of the work proposes conditionally division all small businesses according to their information needs.
Thus, small businesses play an important role in the economy of Russia. Hence they need different requirements for accounting and reporting. Therefore, legislation needs to be adapted for the activities of small businesses.
Bibliography:
1. The Federal Law dated 06.12.2011 N 402-FZ "On Accounting"
2. Ministry of Finance of Russia № information PZ-8/2011 «On the formation of accounting and disclosure in the financial statements of an entity information on innovation and modernization»
3. Budget.ru: http://bujet.ru/article/283292.php
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