COMPARISON OF FINANCIAL STATEMENTS SMALL AND MICRO ENTREPRENEURSHIP OF UKRAINE AND THE EU
Journal Title: Молодий вчений - Year 2017, Vol 5, Issue 45
Abstract
The article examines the criteria for delineation of small and micro enterprises. Presented by comparison with regulations to the preparation and presentation of financial statements of small business in Ukraine and Europe. Defined the scope of the provisions of IFRS and EU Directives. The features of disclosures in the financial statements of small businesses in the EU. The tendencies of small and micro Ukraine in terms of European integration.
Authors and Affiliations
Y. P. Gnatenko, I. V. Soboleva
Keywords
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- EP ID EP623417
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