CONTENT ANALYSIS OF DEFINITIONS IN ACCOUNTING POLICY OF INSTITUTIONAL UNITS AND STRATEGIES FOR ITS FORMATION
Journal Title: Подільський вісник : сільське господарство, техніка, економіка - Year 2018, Vol 1, Issue 28
Abstract
The article substantiates the need for the formation of accounting policies according to the international financial reporting standards. The issue of the accounting policy for the financial community is not new. The accounting policy of the enterprise is rather static rules for accounting and financial reporting. The article explored the essence and notion of policy and defined the basic stages of formation of the accounting policy of the company. The paper considers the role of accounting policy at the present stage of the economy development. It is proved that the formation of the accounting policy is a complicated process that requires the presence of organizational, technical, personnel, and does not end after the approval of the order of the accounting policy, and continues until the termination of the activities of the enterprise.
Authors and Affiliations
I. M. Belova, N. V. Semenyshena
Keywords
Related Articles
- EP ID EP524918
- DOI -
- Views 81
- Downloads 0
SEED LONGEVITY UNDER THE CONTROLLED CONDITIONS
The determination of the optimal conditions for storage as active seed collections as longterm seed storage collections needs analysis of the monitoring results of seed germination of 38 buckwheat (Fagopyrum esculentum M...
FEATURE PROTECTION MONITIRING OF INDIVIDUALS DURING OF TECHNICAL SAFETY MINE
The article offers a review of welfare, as an integral part of the "Civil protection" course. The next stage of practical "Civil Defense" training of was the study of mine safety. The study is based on mine risk educatio...
REASONING OF THE MAIN CONSTITUENTS OF ECONOMIC MECHANISM OF STIMULATION OF PRODUCTION OF ENVIRONMENTALLY FRIENDLY AGRICULTURAL PRODUCTION
The unsystematic irrational use of land resources in the conditions of absence of clear ecological and economic reasoning of the prospects for the development of the agrarian sector leads to the loss of agricultural land...
THE INFLUENCE SEED TREAMENT OF BIOLOGICAL PRODUCTS ON INDICATORS OF THE STRUCTURE HARVEST AND YIELD PEA VARIETIES
The aim of research was to study the characteristics of structure formation crop varieties mustache pea morphotypes by biological agents for seed treatment. Analyzing samples sheaves four varieties of peas, determine the...
RESEARCH OF THE FRICTIONAL PROPERTIES OF WALNUT BOUGH BARK
The method and results of research of the coefficient and angle of the friction between the trapping pillows of the fruit shaker and the bark of the skeletal branches (boughs) of walnut are presented. The research was ca...