STRUCTURAL MODELING ACCOUNTING POLICIES OF THE ENTERPRISE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 2
Abstract
The analysis of the main components of the accounting policy of the enterprise was carried out and its structure was clarified. It is justified to identify the levels of adjustment of the accounting system that affect the quality of accounting. It was revealed that the content of accounting policy is usually disclosed in terms of organizational, methodological and technological aspects. An updated model of accounting policy based on management needs is proposed and takes into account modern rules of national and international accounting standards.
Authors and Affiliations
D. M. Tiurina, O. K. Yermolenko
Keywords
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