FEATURES OF THE ACCOUNTING PROCESS IN SMALL BUSINESS ENTITIES
The article illustrates the theoretical position of financial accounting in small businesses and identifies risks associated with the use of a simplified accounting system.
Keywords: small business entities, financial accounting, accounting process, risks, IFRS.
Tatiana A. Korneeva, Doctor of Economics, Professor; Tatiana Eu. Tatarovskaya, Candidate of Economics, a senior lecturer - Samara State University of Economics.