ASPECTS OF ACCOUNTING POLICY FORMATION AND ITS USAGE IN THE UKRAINIAN ENTERPRISES
Journal Title: World Science - Year 2017, Vol 2, Issue 10
Abstract
The authors in the article outlines the accounting mechanisms in the system of managing the activities of enterprises, as well as the development of new concept, the methodology for the formation, disclosure and conduct of audit of accounting policy. The actuality of the raised topic is based on that existence of different types of accounting have been caused the need to maximally satisfy the interests of all groups of users of accounting information, which in turn determines the specifics of the accounting policy in which the company's strategy is implemented, as well as the requirements for the timely formation of economic information, its reliability, and utility for the user. In this regard, two types of accounting policies should be distinguished: formal and effective. The authors in this article provided methodology for the creation of the effective accounting policy.
Authors and Affiliations
Natalia Gerasymchuk, Elena Kolesnikova
Keywords
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