Publication: Учетная политика предприятия для целей составления отчетности по МСФО
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
КУЗИНА, Руслана, КОВАЛЬ, В. Учетная политика предприятия для целей составления отчетности по МСФО. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 187-191. ISBN 978-9975-75-923-6.
This article is devoted to the study of issues related to the formation and use in accounting of such an internal document as an order on the accounting policy of an enterprise in accordance with the requirements of IFRS. The accounting policy for the accounting community is not new. The accounting policy of the enterprise is rather static (unchangeable) rules of conducting book keeping and drawing up of the financial reporting. The company adheres to the established rules from year to year, thus ensuring comparability of financial statements for different years. But the transition to accounting and the preparation of financial statements in accordance with IFRS requires the company to drastically review its accounting policies. Recommendations are offered on drawing up of a registration policy to those enterprises, who started the transition to IFRS. JEL. M41
This article is devoted to the study of issues related to the formation and use in accounting of such an internal document as an order on the accounting policy of an enterprise in accordance with the requirements of IFRS. The accounting policy for the accounting community is not new. The accounting policy of the enterprise is rather static (unchangeable) rules of conducting book keeping and drawing up of the financial reporting. The company adheres to the established rules from year to year, thus ensuring comparability of financial statements for different years. But the transition to accounting and the preparation of financial statements in accordance with IFRS requires the company to drastically review its accounting policies. Recommendations are offered on drawing up of a registration policy to those enterprises, who started the transition to IFRS. JEL. M41
Keywords
International Financial Reporting Standards, accounting, accounting policies, development of accounting policies, the first application, financial statements