CATEGORIES OF SMALL BUSINESS SUBJECTS IN RUSSIA AS A RESULT OF THE INSTITUTIONAL DEVELOPMENT
Abstract
The paper provides the assessment of current standards of referring individuals and legal entities to the category of the small business. The changes of formal norms and regulations are analyzed, the latter regulating categorization of the small business subjects at various stages of development. The author points out historical and logical phases of the subject categories of small business in theRussian Federation.
About the Author
O. S. Karpova
Plekhanov Russian University of Economics
Russian Federation
Olga S Karpova – post-graduate student at the Department of Accounting
Russian Federation
Olga S Karpova – post-graduate student at the Department of Accounting
References
1. Керимов В. Э. Институциональные аспекты формирования и развития управленческого учета // Международный бухгалтерский учет. М., 2011. № 32. С. 2 – 9.
2. О бухгалтерском учете. Федеральный закон № 402-ФЗ [принят Гос. Думой 06.12.2011 г.: по состоянию на 28.12.2013 г.]. Режим доступа: http://www.consultant.ru
Review
For citations:
Karpova O.S. CATEGORIES OF SMALL BUSINESS SUBJECTS IN RUSSIA AS A RESULT OF THE INSTITUTIONAL DEVELOPMENT. SibScript. 2015;(1-4):212-215. (In Russ.)
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