ФИНАНСОВАЯ ОТЧЕТНОСТЬ МАЛЫХ ПРЕДПРИЯТИЙ В УКРАИНЕ: ОСОБЕННОСТИ НАЦИОНАЛЬНОЙ РЕГУЛЯЦИИ И ЕВРОСОЮЗНЫЙ ОПЫТ
Financial accounting of small enterprises in Ukraine: Traits of national regulation and experience of the European Union

Summary/Abstract: Implementation of a simplified system of accounting and reporting is very important for development of small enterprises in Ukraine. Therefore, this article presents main characteristics of shortened forms of reports prepared by small enterprises. Also, its main advantages and disadvantages have been discussed in comparison with general forms of financial accounting. Next, a comparative analysis of shortened forms of reports prescribed by the Ukrainian legislation and normative acts of the European Union in the sphere of accountancy has been conducted. Key words: small enterprise, statement of balance, reports on financial results, financial report of a subject of a small enterprise, financial accountancy.

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