PROBLEMS AND PERSPECTIVES OF IFRS FOR SMALL AND MEDIUM ENTERPRISES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 7
Abstract
The features of accounting of financial and economic activities of SMEs and problems of implementation of IFRS are analyzed. Modern vision of problems and prospects of SMEs makes it possible to efficiently organize their activities. Timely implementation of IFRS ensures the right choice of their activities.
Authors and Affiliations
I. D. Benko
DETERMINATION OF THE MASS MOVEMENT OF THE SURPLUS PRODUCT IN THE WORKING DAY AS A MEASURE OF PERSONAL RESPONSIBILITY FOR THE INTRODUCTION OF INNOVATIONS
The article defines the methodological basis for measuring the innovative activity of personnel with the size of the relative movement of the mass of the surplus product in the working day. The starting point is the amou...
THE INFLUENCE OF MODERN ECONOMIC PROGNOSES ON THE QUALITY OF ECONOMIC REFORMATION AND GROWTH STIMULATION
The problems of the modern prognostication of the economic development and features of conducting socioeconomic reforms are investigated in the article. Their influence on a dynamics and efficiency of the economic growth...
FEATURES OF THE DEVELOPMENT OF WORLD TRADE IN THE CONTEXT OF MODERN THEORIES OF INTERNATIONAL TRADE
The article reveals the peculiarities of organization and development of world trade between different groups of countries and theoretically grounded tendencies of its development. The dynamics of world trade and its str...
OPTIMIZATION OF CAPITAL-LABOR RATIO – THE WAY TO THE INTERNAL EQUILIBRIUM OF THE ENTERPRISE
The concept of the optimal capital-labor ratio of the enterprise is substantiated according to the criterion of maximization of sold products at given total costs of production factors. The theoretical problems of optimi...
FEATURES OF FORMATION OF CLUSTER FORMATIONS IN THE ODESSA REGION
Analysis of the economic development in the Odessa region for possible clustering. Traces the changes in the volume of output, and rankings of basic sectors of the economy of the region. The main task of creating a regio...