Uproszczona rachunkowość podmiotów sektora MSP – przykład Federacji Rosyjskiej
Simplified Accounting for the SME Sector– Using the Russian Federation as an Example

Summary/Abstract: Purpose – the purpose of the article is to identify the SME sector and to analyse the possibilities of introducing simplifications in accounting and financial reporting by entities belonging to this sector in the Russian Federation. Design/Methodology/Approach – the article is based on the analysis of Russian legal reg-ulations and the study of the Russian-language literature of the subject. Findings – entities forming the SME sector in the Russian Federation were identified and the analysis was made on the possibilities of introducing simplifications in accounting and financial reporting by the above-mentioned entities. Originality/Value – the identification of entities belonging to the SME sector in the Russian Federation and the analysis of the simpli-fied way of keeping books of accounts and producing financial reporting by legal persons representing the SME sector.

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