Publication: Учётная политика предприятия и её роль в организации бухгалтерского учета
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
ЦУРКАН, Людмила, ГРИНЬКО, Карина, ПАРХОМЕНКО, Корина. Учётная политика предприятия и её роль в организации бухгалтерского учета. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 264-268. ISBN 978-9975-75-895-6.
This article about us to accounting policy in the field of accounting reporting. The article considers the problems of formation and application of the accounting policy of the organization in the context of transition to the International Financial Reporting Standards (IFRS). The comparative characteristics of the main provisions are given in accordance with the accounting standards of the Republic of Moldova, the Republic of Belarus and IFRS. The procedure for the formation of accounting policy is considered as a management decision, a method of influencing the creation of accounting and reporting information on the results of the enterprise. JEL: M 41
This article about us to accounting policy in the field of accounting reporting. The article considers the problems of formation and application of the accounting policy of the organization in the context of transition to the International Financial Reporting Standards (IFRS). The comparative characteristics of the main provisions are given in accordance with the accounting standards of the Republic of Moldova, the Republic of Belarus and IFRS. The procedure for the formation of accounting policy is considered as a management decision, a method of influencing the creation of accounting and reporting information on the results of the enterprise. JEL: M 41
Keywords
accounting policies, national standards, accounting methods, methodological aspect, organizational aspect