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Учётная политика предприятия и её роль в организации бухгалтерского учета

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cris.sourceIdoai:irek.ase.md:1234567890/460
dc.creatorЦуркан, Людмила
dc.creatorГринько, Карина
dc.creatorПархоменко, Корина
dc.date2020-09-14T10:04:41Z
dc.date2020-09-14T10:04:41Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:54:22Z
dc.date.available2023-11-13T20:54:22Z
dc.descriptionЦУРКАН, 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.
dc.descriptionThis 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
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/460
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/460
dc.identifier.urihttps://cris.ase.md/handle/123456789/4865
dc.languageother
dc.publisherASEM
dc.subjectaccounting policies
dc.subjectnational standards
dc.subjectaccounting methods
dc.subjectmethodological aspect
dc.subjectorganizational aspect
dc.titleУчётная политика предприятия и её роль в организации бухгалтерского учета
dc.typeArticle
dspace.entity.typePublication
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