DEVELOPMENT TRENDS OF ACCOUNTING REQUIREMENTS OF SMALL AND MEDIUM ENTERPRISES IN THE REPUBLIC OF LATVIA

Inta Brūna, Inta Millere

Abstract


The significance of small and medium enterprises (SME) including the development of micro enterprises has been emphasized more and more often in the national economic policy of many countries. This issue is also topical in the economy of Latvia, especially in the situation when it is necessary to revive and stimulate the economic activity in the country. Taking into account the measures planned by the European Commission and the amendments to the legislation of the Republic of Latvia and the planned measures regarding the support of SME as well as the differentiation of requirements in the field of accounting depending on the scale of activities the authors analyse the questions which are connected with the potential development trends in the accounting of enterprises. The authors study the criteria of SME and micro enterprises in the normative documentation of European Union and the Republic of Latvia, analyse the accounting requirements for SME, especially, for micro enterprises, identify the topical problems and make recommendations concerning the solution.

Keywords


accounting; accounting requirements; small and medium-sized enterprises; micro enterprises

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References


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DOI: http://dx.doi.org/10.17770/lner2010vol1.2.1772

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