EDN: WVSHPG
Authors:
SHNEIDER Viktor Viktorovich, BLET Natalia Alexandrovna
Abstract.
The paper considers the features of the organization of accounting at small businesses in modern conditions. The features of the application of several FSBs at small enterprises in the conditions of world economic crises are studied. Due to the insufficient development of the issue of accounting for assets in small businesses, the necessary degree of simplification of accounting activities, it can be concluded that the study of the features of accounting processes for reflecting business operations of an enterprise in the conditions of economic crisis is relevant. According to the new rules, now lease accounting is not divided into separate types and is kept in the same way: both for operating and finance leases. The object of accounting for the lessee on the active part of the account is not the property itself, but the right to use the asset, and this value implies the possibility of depreciation. The credit of the tenant's passive account shows the lease liability that must be repaid. When choosing an account that will reflect the rights to use assets, one should be guided by the principle of uniformity of the principles for recording assets that are similar in nature. In modern conditions, this provision of the new standard is an additional opportunity for a small business to organize accounting in the light of the individual characteristics of the organization of economic activity. Along with the restructuring of the global economy due to the events of spring 2022, we can expect further reform of the domestic accounting system, and possibly even a change in the main course to bring the provisions of Russian accounting standards closer to international ones. Optimistic is the fact that small businesses are given the opportunity to use simplified accounting methods, which will contribute to the development of small businesses and the country's economy as a whole.
Keywords:
small business, accounting, standard, simplified system, fixed asset, lease, workflow
