Отдельная категория малых предприятий (с 2011 г.) получила право вести упрощенный учет доходов и расходов без использования плана счетов и метода двойной записи....

The article states that a separate category of small businesses (starting from 2011) acquired the right to conduct simplified accounting of income and expenses without application of the plan of accounts and method of double entry. Analysis of literature sources allowed drawing a conclusion that...