ВЪЗМОЖНОСТИ ЗА ПОДОБРЯВАНЕ НА СТАНДАРТИЗАЦИЯТА В СЧЕТОВОДСТВОТО НА МАЛКИ И СРЕДНИ ПРЕДПРИЯТИЯ
OPPORTUNITIES TO IMPROVE STANDARDIZATION IN THE ACCOUNTING OF SMALL AND MEDIUM-SIZED ENTERPRISES

Summary/Abstract: The study examines the opportunities for improving the standardization in the accounting of small and medium-sized enterprises. It presents the need for simpler accounting standards. Special attention is paid to the International Financial Reporting Standard for Small and Medium-sized Enterprises (IFRS for SMEs), which is a simplified version of IFRS. The requirements of the standard are analyzed regarding the components of the financial statements and the provisions for reporting certain objects – properties, plant and equipment; intangible assets; investment properties; borrowing costs; goodwill; government grants; revenues; lease contracts; financial instruments; biological assets and agricultural produce. The inconsistency between accounting directives and IFRS for SMEs are analyzed for extraordinary items, financial instruments at fair value, goodwill and outstanding capital. On this basis, conclusions are drawn to improve standardization in accounting.

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