ACCOUNTING POLICY AS A TOOL OF THE ORGANIZATION ACCOUNTING
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 21, Issue 2
Abstract
Accounting policy is an important instrument for the formation of a financial reporting and necessary element of financial accounting. The article analyzes the nature, purpose and the basic stages of formation of the accounting policy of the company. The article highlights the main accounting principles and financial statements; highlighted a number of factors that affect the choice and substantiation of accounting policies and describes the main elements of the accounting policy. The paper considers the main problems of formation of accounting policies in the company and suggested ways for solving them.
Authors and Affiliations
O. V. Tesak
Keywords
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- EP ID EP673018
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