Title: Study on Accounting Standards for Small Business
Abstract: The study on accounting standards for small business is an important measure to construct accounting theoretical system,with deep theoretical basis and practical basis.Accounting standards of small business are adapted to differential financial reporting;using legislation to formulate a specific accounting standard for small businesses.The standards could effectively solve the overload phenomenon of accounting principles meet the need of convergence with international environment,conform to small business accounting practical work and could make up shortage in accounting principles and accounting system parallel mode.Related researches should focus on making defined standards of small business coordination with income tax law,difference in report system,criterion on applies and conversion,to improve its guidance and operability.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
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