ACCOUNTING POLICIES AND ITS IMPORTANCE IN ENTERPRISE MANAGEMENT – CASE OF UKRAINE
Journal Title: Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie - Year 2016, Vol 17, Issue 2
Abstract
The article defines the role and importance of accounting policies in the process of man-agement of the financial activity of the enterprise in modern conditions of managing. A com-parative analysis of approaches to definition of the essence of accounting policies in national and international accounting standards. Identified the main requirements and principles of accounting policy. The elements of the accounting policies and their features disclosure. Conclusion on the necessity of rethinking the role of accounting policies in the process of enterprise management due to the constant changes of conditions of functioning of the enterprise in the environment that lead to the expansion or changes in activities and legal forms of doing business.
Authors and Affiliations
Valientina Gawrylenko, Natalija Brazilij , Oksana Krawczenko
Keywords
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- EP ID EP79129
- DOI 10.5604/18998658.1210001
- Views 71
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