Contrast-Enhanced Mammography Accuracy in Assessing Preoperative Breast Tumor Size
https://doi.org/10.46845/2073-3364-2022-0-2-4-11
Abstract
The article is devoted to the analysis of changes in the accounting of small businesses that have arisen in connection with the entry into force in 2022 of a number of federal accounting standards. Based on the comparative analysis, a set of principles is proposed for optimizing the accounting policy and accounting of small businesses, including in the field of simplified accounting.
About the Authors
L. A. Geibo
INOTECU FGBOU VO "KSTU"
Russian Federation
Russian Federation
Ludmila A. Geibo
Kaliningrad
A. A. Orlov
INOTECU FGBOU VO "KSTU"
Russian Federation
Russian Federation
Aleksandr. A. Orlov
Kaliningrad
References
1. Federal Law "On Accounting" dated December 6, 2011. No. 402-FZ (as amended on July 26, 2019) (In Russ.).
2. Federal Law "On the development of small and medium-sized businesses in the Russian Federation" dated July 24, 2007 No. 209-FZ (as amended on January 30, 2020) (In Russ.).
3. PBU 6/01 "Accounting for fixed assets". Approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n (as amended on May 16, 2016) (In Russ.).
4. FSBU 6/2020 "Fixed assets". Approved by order of the Ministry of Finance of the Russian Federation dated September 17, 2020 No. 204n (In Russ.).
5. FSBU 26/2020 "Capital investments". Approved by order of the Ministry of Finance of the Russian Federation dated September 17, 2020 No. 204n (In Russ.).
6. FSBU 25/2018 "Accounting for rent". Approved by order of the Ministry of Finance of the Russian Federation of October 16, 2018 No. 208n (In Russ.).
7. FSBU 27/2021 "Documents and workflow in accounting". Approved by order of the Ministry of Finance of the Russian Federation dated April 16, 2021 No. 62n (In Russ.).
8. Tax Code of the Russian Federation of July 31, 1998 No. 146-FZ (as amended on March 26, 2022) (In Russ.).
9. Marinicheva E. A. Projects of accounting standards: Analysis and prospects for application // Investments and innovations. 2021. No. 6. P. 87-89 (In Russ.).
Review
For citations:
Geibo L.A., Orlov A.A. Contrast-Enhanced Mammography Accuracy in Assessing Preoperative Breast Tumor Size. Baltic Economic Journal. 2022;(2(38)):4-11. (In Russ.) https://doi.org/10.46845/2073-3364-2022-0-2-4-11
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