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Journal articles on the topic 'Formation of accounting policy'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

KOVAL, Lubov. "REGULATORY PROVISION OF ENTERPRISE ACCOUNTING POLICY." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (52) (June 26, 2020): 165–81. http://dx.doi.org/10.37128/2411-4413-2020-2-12.

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The features of accounting policy formation are considered in the article taking into account the provisions of the current regulatory framework. The international practice of regulation of accounting policies of the enterprise from the adoption of the first IAS to the present day is investigated. The terms given in domestic legislation and foreign regulations are compared. The role, objectives and significance of accounting policies in an entity's activities are determined. In addition, a list of factors that influence the process of accounting policies and the choice of its elements. The imp

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2

Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factor

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3

Магомедова, З. М. "Audit of accounting policy." Экономика и предпринимательство, no. 4(141) (July 11, 2022): 1462–66. http://dx.doi.org/10.34925/eip.2022.141.4.278.

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Вопросы формирования учетной политики и ее реализации относятся к числу значимых направлений аудита, оказывающих существенное влияние на достоверность бухгалтерской отчетности. В виду этого постановка бухгалтерского учета и учетной политики организации становится объектом проверки на всех этапах аудита бухгалтерской отчетности, начиная с планирования и заканчивая формированием заключения. В данной статье будет рассмотрено, как организуется процесс проведения аудита в части проверки учетной политики организации. The issues of accounting policy formation and its implementation are among the sign

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4

Mamsurova, Fialeta Kh. "FORMATION OF ACCOUNTING POLICY OF THE ORGANIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/25, no. 153 (2024): 44–51. https://doi.org/10.36871/ek.up.p.r.2024.12.25.005.

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The article examines the features of the formation of accounting policies in Russian organizations in the context of economic instability and unprecedented sanctions pressure. The study reveals the need for a comprehensive adaptation of accounting methods to new economic realities to ensure the reliability and validity of the prepared financial information. Based on the analysis of statistical data, the main exogenous factors determining the transformation of the accounting process were identified, such as exchange rate fluctuations, inflation dynamics, the risk of asset encumbrance and breach

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5

Lagovska, Olena, and Gabriella Loskorikh. "Formation of Accounting Policy in IT Enterprises." Modern Economics 19, no. 1 (2020): 108–13. http://dx.doi.org/10.31521/modecon.v19(2020)-18.

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6

Abdurauf, Abdullayev. "FORMATION OF ACCOUNTING POLICY IN AGRICULTURAL ENTERPRISES." Educational Yield Insights & Breakthroughs, no. 1 (July 29, 2024): 7. https://doi.org/10.5281/zenodo.13119492.

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formation of accounting policy, agricultural enterprises, challenges, asset valuation, revenue recognition, cost allocation, financial reporting, government regulations, industry practices, technological advancements, strategies, agricultural-specific accounting standards, technology integration, capacity building, sustainable development.

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7

PETRAKOVSKA, О.V. "Formation of accounting policy in banks of Ukraine." Market Relations Development in Ukraine №11(258)2022 119 (February 9, 2023): 5–11. https://doi.org/10.5281/zenodo.7624225.

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Relevance of the research topic. The current state of development of the banking system of Ukraine is characterized by an increase in the processes of globalization of the international capital market. This necessitates the implementation of certain transformations in accounting and financial reporting in Ukraine, which include the implementation of a set of measures to ensure the adequacy of accounting to international principles and standards, that is, the development of a new accounting policy both at the state level and at the level of an individual bank. Since banks are the most important

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8

Pikalkina, Marina G., and Elena I. Belyakova. "FORMATION OF THE ACCOUNTING POLICY OF THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/6, no. 146 (2024): 20–25. http://dx.doi.org/10.36871/ek.up.p.r.2024.05.06.003.

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The article discusses the issues of forming an enterprise’s accounting policy, based on general legal and scientific-methodological principles, specified performance criteria and specific prerequisites for application. Current problems affecting accounting policies and regulation of access to information at domestic enterprises are presented. The established economic features of the enterprise’s accounting policy are identified for calculating trend analysis, development strategy, setting standards and examination and monitoring. An analysis was carried out and the feasibility and regularity o

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9

Haslam, James. "Economic calculation and policy formation." British Accounting Review 20, no. 1 (1988): 99–100. http://dx.doi.org/10.1016/0890-8389(88)90131-x.

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10

Tsiatkovska, Olena. "ACCOUNTING POLICY AS A TOOL FOR MANAGEMENT OF NON-FINANCIAL ASSETS OF STATE INSTITUTIONS." "Scientific notes of the University"KROK", no. 3(71) (September 30, 2023): 85–91. http://dx.doi.org/10.31732/2663-2209-2022-71-85-91.

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The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral syste

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11

Lutsyk, Julia, Serhii Diachenko, Serhii Kyrychenko, Volodymyr Kotsyuruba, and Ivan Tkach. "Accounting policy of the government sector entity at the current stage of accounting systems development in accordance with international standards." VUZF REVIEW 5, no. 1 (2020): 38–42. http://dx.doi.org/10.38188/2534-9228.20.1.05.

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The article defined notion of “accounting policy”, its contest, purpose and practical implementation. Described main levels of accounting policy formation, their instruments that contribute and support the idea of harmonizing the accounting and financial reporting system in accordance with national and international regulations (standards). Proved the relevance and importance of research of accounting policy formation at the modern stage of development, in conditions where integrity of the accounting system and continuity of the accounting process are the basis for management strategic d

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12

Klymenko, Yana. "Features of Formation of Accounting Policy for Affiliates." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 3(36) (2019): 193–207. http://dx.doi.org/10.32515/2663-1636.2019.3(36).193-207.

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13

Абасова, М. А., and Ж. Б. Рабаданова. "THEORETICAL ASPECTS OF ACCOUNTING POLICY FORMATION ECONOMIC ENTITY." Journal of Monetary Economics and Management, no. 1 (March 15, 2024): 63–69. http://dx.doi.org/10.26118/2782-4586.2024.68.66.009.

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В настоящее время в условиях рыночного механизма развития экономики предприятия учетная политика является обязательным элемен- том организации бухгалтерского учета и регламентируется действующим за- конодательством по бухгалтерскому учету. Изучению учетной политики как методического инструмента организации и ведения бухгалтерского учета на предприятии п освящены т руды р оссийских и з арубежных у ченых. Однако они рассматривают вопросы учетной политики в основном с точки зрения формирования отдельных ее положений в рамках действующих законода- тельно-нормативных документов, не рассматривая вли

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14

Bekhtereva, Irina Sergeevna. "FORMATION OF ACCOUNTING POLICY OF THE BUDGET INSTITUTION." Современная экономика проблемы и решения, no. 2 (2017): 107–20. http://dx.doi.org/10.17308/meps.2017.02/1596.

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15

Darhanov, Bahadir. "FORMATION OF ACCOUNTING POLICY IN ENTERPRISES AND ORGANIZATIONS." MODERN SCIENCE AND RESEARCH 2, no. 11 (2023): 333–36. https://doi.org/10.5281/zenodo.10091308.

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16

Syrtseva, S., and T. Izvoshchyk. "Factors Influencing the Formation of Accounting Policies of Agricultural Enterprises." Modern Economics 24, no. 1 (2020): 177–82. http://dx.doi.org/10.31521/modecon.v24(2020)-28.

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Introduction. At the domestic enterprises, in particular in the agrarian sector, in the conditions of development of modern economy questions of formation of accounting policy sharply arise. Accounting policy affects the final performance of the organization and the industry as a whole, allows you to generate reliable accounting information. Purpose. The purpose of the article is to determine the factors influencing the formation of accounting policies of agricultural enterprises and the development of their own proposals for the construction of accounting policies in accordance with internati

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17

Dmytrenko, Alla. "Accounting policy as a key tool for achieving financial success and sustainability of a business entity." Економіка і регіон/ Economics and region, no. 4(95) (December 30, 2024): 178–88. https://doi.org/10.26906/eir.2024.4(95).3624.

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The following issues remain unresolved in the scientific interpretation of the essence of accounting policy: the specificity of accounting policy for different organisational and legal forms and sizes of business entities; and the purpose of accounting policy for management accounting purposes. A clear list and specification of the stages of document development is required, as is the availability of a unified system for modelling accounting policy. This system should be accessible to those responsible for developing such documents, with a view to improving the efficiency of decision-making at

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18

Myronova, Yuliia, and Ilona Siroshtan. "The Role of Accounting Policy in the Enterprise Management System." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 4(75) (December 27, 2019): 152–57. http://dx.doi.org/10.26906/eir.2019.4(75).1869.

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The article describes the essence, purpose of accounting policy and its management orientation. The aspects of accounting process that influence the order of accounting policy formation are investigated: methodical, technical and organizational. The stages of accounting policy formation that are advisable to follow at the enterprise are presented. Investigating the existing problems in the formation of accounting policies of the company, the following ways are proposed to solve them: to improve the regulatory framework, since inconsistencies between the acts prevent the enterprise in the forma

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19

Myronova, Yuliia, and Ilona Siroshtan. "The Role of Accounting Policy in the Enterprise Management System." Економіка і регіон/ Economics and region, no. 4(75) (December 27, 2019): 152–57. https://doi.org/10.26906/eip.2019.4(75).1869.

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The article describes the essence, purpose of accounting policy and its management orientation. The aspects of accounting process that influence the order of accounting policy formation are investigated: methodical, technical and organizational. The stages of accounting policy formation that are advisable to follow at the enterprise are presented. Investigating the existing problems in the formation of accounting policies of the company, the following ways are proposed to solve them: to improve the regulatory framework, since inconsistencies between the acts prevent the enterprise in the forma

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20

OSIPCHUK, Daryna. "State aid and IFRS accounting policy." Economics. Finances. Law 1, no. - (2022): 15–22. http://dx.doi.org/10.37634/efp.2022.1.3.

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Introduction. This paper establishes that accounting policy is an important step in the organization of accounting. The paper shows that an effective accounting policy allows forming reliable and high-quality indicators in the financial statements. This study examines the main ideas by scholars on problems of IFRS accounting policy. Also, the paper gives a critical assessment their main positions. The purpose of the paper is to analyze the system of accounting standards for formation state aid accounting policy. Results. The study shows that the state aid transactions accounting policy is a co

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21

Vasilieva, L. M. "Accounting Policy as an Instrument for Formation of Accounting Information in Management." Business Inform 9, no. 500 (2019): 217–22. http://dx.doi.org/10.32983/2222-4459-2019-9-217-222.

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22

ASADOVA, G. J. "ВОПРОСЫ ФОРМИРОВАНИЯ УЧЕТНОЙ ПОЛИТИКИ ДЛЯ ЦЕЛЕЙ УПРАВЛЕНЧЕСКОГО УЧЕТА". Экономика и предпринимательство, № 11(148) (13 травня 2023): 1044–48. http://dx.doi.org/10.34925/eip.2022.148.11.204.

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Management accounting is a system of collecting, processing and presenting relevant information necessary for making management decisions and performs the task of compiling internal reports containing information used for the owners and management of the enterprise. It is emphasized in the article that the idea that modern management accounting should not only collect and document information, but also analyze and evaluate that information in order to obtain information that will ensure efficient management of the organization. It requires the development of an accounting policy for the purpos

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23

Hryshchuk, Hanna. "Methodological aspects of the accounting policy of small enterprises." Galician economic journal 87, no. 2 (2024): 101–6. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.02.101.

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The accounting policy of small enterprises is the basis for effective and rational organization of accounting and highlighting its methodology. The main purpose of the accounting policy is to choose a specific method of accounting and financial reporting from several possible options allowed by current regulatory documents. In accordance with the legislation, small enterprises independently determine their own accounting policy, while the degree of freedom is regulated at the state level. Today, the search for ways to save costs, and increase competitiveness and profitability of activities req

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24

Prodanchuk, Mykhailo, Tatiana Kovalchuk, Volodymyr Kladiyev, Tamara Hurenko, and Natalya Shevchuk. "THEORETICAL AND METHODICAL PRINCIPLES OF THE FORMATION OF INTEGRATED REPORTING." Financial and credit activity problems of theory and practice 3, no. 50 (2023): 63–75. http://dx.doi.org/10.55643/fcaptp.3.50.2023.4032.

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The publication discusses the debatable issues of scientists and practitioners regarding the formation of integrated reporting by enterprises in Ukraine, which gave the authors the opportunity to identify a number of methodological problems: lack of methodological support in the part of forming non-financial indicators; the formal nature of the accounting policy and the lack of clear regulatory and methodological support for its construction; weakness of methodical structuring of accounting policy depending on types of accounting; the imperfection of methodical structuring of the accounting po

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25

Lіubov, P. Shatskova, and V. Anastasiia Fraiman. "Peculiarities and problemal aspects of formation of accounting policy of the budget institution." Economics: time realities 2, no. 48 (2020): 92–100. https://doi.org/10.5281/zenodo.3976930.

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The article examines the features and problematic aspects of the formation of the accounting policy of the budgetary institution. The definition of the term «accounting policy of the budgetary institution» is formed. The normative-legal regulation of the accounting policy of the budgetary institution according to three levels of regulation is considered: legislative, normative-methodical, local. The main tasks and principles that must be taken into account when forming the accounting policy of a budgetary institution are highlighted. The elements of accounting policy are defined an

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26

ZORINA, E.A., E.V. PETRAKOVSKAYA, and А.A. YURCHENKO. "Accounting policy – an element of the system of organization of accounting at the enterprise." Market Relations Development in Ukraine №10(245)2021 108 (December 28, 2021): 91–99. https://doi.org/10.5281/zenodo.5807334.

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Relevance of the research topic. One of the topical issues in the organization of accounting is the formation of a relevant accounting policy of the enterprise. It allows you to analyze and simulate the accounting process, securing the best methods of accounting, combined with the development strategy of the enterprise, regardless of its activities. However, there is a number of controversial theoretical provisions that require clarification of the essence of the concept of "accounting policy", identification of factors influencing its formation and systematization of accounting

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27

Панкова, Татьяна Николаевна, and Наталья Эдуардовна Зенина. "THE ROLE OF ACCOUNTING POLICIES IN FORMING THE FINANCIAL RESULTS OF COMPANY’S ACTIVITY." Современная экономика: проблемы и решения 3 (April 20, 2017): 182–89. http://dx.doi.org/10.17308/meps.2017.3/1650.

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Purposes : the aim of article is determination of the role of accounting policy in the formation of financial results of company’s activity and also revealing its influence on profit or loss. Discussion : the study of the accounting policy, as a factor which influence on the formation of financial results, was carried out on the basis of generalization and systematization of information presented in regulatory legal acts in the field of accounting, as well as approaches of specialists in the field of economic analysis. Results : the essence of the accounting policy is determined as the basic n

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28

Grigoryan, Liana, and Arpine Hakobyan. "THE ESTABLISHMENT OF MANAGERIAL ACCOUNTING POLICY IN ORGANIZATIONS AND ITS IMPLEMENTATION PROCEDURES." Economics, Finance and Accounting 1, no. 13 (2024): 44. http://dx.doi.org/10.59503/29538009-2024.1.13-44.

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Suggestion a structure of managerial accounting policy in order to improve information provision mechanisms in the management accountability system of organizations currently are becoming more actual. The article presents the structure of the managerial accounting policy consisting of organizational, technical, methodical sections, including key performance indicators (KPI), and also referes to the formation and implementation processes of the accounting policy in organizations. The formation of managerial accounting policy considering as a methodological basis of the decision making within co

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29

BULAT, Galina, and Antonina GUMENYUK. "FORMATION OF ACCOUNTING POLICY FOR INVENTORIES AT RESTAURANT ENTERPRISES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 30–33. http://dx.doi.org/10.31891/2307-5740-2021-292-2-5.

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According to the results of expert analyzes, the total number of restaurant enterprises has increased by 30–40 % over the last three years. This positive trend suggests that the number of restaurants will continue to grow in various segments. Most experts researching the industry argue that most restaurants can be classified into one of two categories: full-service and specialty. Regardless of the classification group to which the restaurant belongs, its economic activity can be divided into the following operating cycles: the implementation of logistics operations for the purchase of goods (r

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30

Nesterenko, Iryna, and Nadiya Kovalevska. "FORMATION OF ACCOUNTING POLICY AND ITS IMPACT ON REPORTING INDICATORS FOR FOOD INDUSTRY ENTERPRISES." Economic Analysis, no. 31(3) (2021): 190–97. http://dx.doi.org/10.35774/econa2021.03.190.

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For the rational accounting management of the food industry enterprises the procedural issues of accounting policy establishment have been determined. Objective. The purpose of this article is to justify the institutional provisions and the development of recommendations for improvement of accounting policy of the food industry enerprises. Method (methodology). General scientific methods (analysis, synthesis, induction, deduction, concretization, abstraction, method of historical and logical research), methodical approaches to study the object of research (sampling, generalization, modeling, r

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31

Fedotenkova, O. "THE LOGIC OF THE FORMATION OF ACCOUNTING POLICY FOR ACCOUNTING AND COST ANALYSIS." Russian Journal of Agricultural and Socio-Economic Sciences 1, no. 1 (2012): 24–30. http://dx.doi.org/10.18551/rjoas.2012-01.05.

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32

Zamlynskyi, Viktor, Olena Voloshyna, and Sergii Stepanenko. "Accounting policy and economic security in the enterprise management system." Ukrainian Journal of Applied Economics and Technology 9, no. 1 (2024): 56–61. http://dx.doi.org/10.36887/2415-8453-2024-1-9.

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The article aims to determine the role of accounting policy in the effective management of economic activity in the modern dangerous conditions of the life of the enterprise. The accounting system must be formed on a balanced and modernized accounting policy, The scientific value of the obtained research consists in the addition of methodological principles, a renewed set of rules and procedures that take into account the risks of the war and post-war state, regulate the modern order of observation, fixation of processing and generalization of the movement of fixed and circulating assets, prod

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Smirnova, Iryna, Nadiya Smirnova, and Denys Oleinichenko. "Features of the Use of Accounting Policy in the Management System." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 12(45) (2024): 319–29. https://doi.org/10.32515/2663-1636.2024.12(45).319-329.

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Accounting policy is an important economic lever of management, which is manifested in a wide range of management decisions that affect the choice of accounting policy and, through its impact on economic assets and business processes. To make effective management decisions, it is necessary to have a strong information base. Since accounting information is the basis of information support for management, the formation of an optimal accounting policy is an important point in the management of an enterprise today. The purpose of the article is to study the current problems of using accounting pol

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Rumyantseva, V. M. "Risk-Oriented Approach as the Basis for the Corporate Accounting Policy Formation." Accounting. Analysis. Auditing 5, no. 4 (2018): 120–30. http://dx.doi.org/10.26794/2408-9303-2018-5-4-120-130.

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The evolution of accounting and reporting, the relevance of risk orientation as the basis for the organization of accounting and control processes involves the expansion of ideological fundamentals of the formation of corporate level accounting policy. The risk-oriented approach should be the basis of accounting and control processes of any economic entity. That is why, it is the risk-oriented approach that should be the basis for formation of the accounting policies and internal control systems of the economic entity. In the corporate structure the risks related to corporate governance are pa

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35

Абдулвагабова, Р. Б., and Р. Б. Шахбанов. "Challenges and ways to improve accounting policy methodology for accounting and tax purposes." Экономика и предпринимательство, no. 4(141) (July 11, 2022): 888–91. http://dx.doi.org/10.34925/eip.2022.141.4.159.

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В данной статье расстраиваются актуальные вопросы совершенствования формирования и реализации учетной политики экономического субъекта для целей бухгалтерского и налогового учета. Систематизированы основанные проблемы формирования учетной политики в современных условиях развития бухгалтерского чета и налогообложения в РФ. Выявлены противоречия в нормативно-паровом регулировании подсистем бухгалтерского учета. Обозначены практические сложности и трудности формирования единой учётной политики хозяйствующих субъектов в условиях противоречий в нормативном регулировании. Обоснованы основные направл

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Fast, Idit. "Understanding Educational Policy Formation." Sociology of Education 89, no. 1 (2015): 59–78. http://dx.doi.org/10.1177/0038040715615923.

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This study explores mechanisms underlying processes of educational policy formation. Previous studies have given much attention to processes of diffusion when accounting for educational policy formation. Less account has been given to the day-to-day institutional dynamics through which educational policies develop and change. Building on extensive governmental archival data, complemented with interviews and media analysis, I study the development and transformation of school violence policies in Israel. I argue that diffusion of global policy ideas and practices provides the menu of possible p

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37

HOLOVINA, D.V., O.F. OLEKSIUK, and V.S. MUKOVIZ. "Formation of accounting policy at the enterprise: problems and directions of their solution." Market Relations Development in Ukraine №5(216)2019 130 (July 15, 2019): 69–75. https://doi.org/10.5281/zenodo.3336029.

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Subject of research – theoretical and methodical approaches to the formation of enterprise accounting policy, the problems of its implementation in the modern business environment. The purpose of writing an article is to study the approaches to the development of accounting policies of the enterprise, the allocation of its clear elements and the provision of proposals for the elimination of possible problems in its formation. Methodology of the work – the position of theories of scientists in the study of enterprise accounting policies using various scientific methods. The result o

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KRUZHKOV, E. M. "DEVELOPMENT OF THE METHODOLOGY OF ACCOUNTING POLICY TO ENSURE THE ORGANIZATION ECONOMIC SECURITY." Scientific Journal of the Academy 15, no. 3 (2024): 27–34. https://doi.org/10.36683/nz51.27-34.

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Formation of an organization's accounting policy is an important element of effective functioning in economic environment. It is a reflection of aggregate rules of accounting and analytical support for the company's activities with reference to the current legislation of Russia. The adoption of accounting policy of the organization is stipulated by the necessity to ensure economic security of the company, its confidentiality and the rules for presenting information to external and internal users. Formation of accounting policy is necessary for making effective management decisions, since a wel

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39

Shmyhel, Olha. "FEATURES OF FORMATION OF ACCOUNTING POLICY OF THE ENTERPRISE IN THE COMPETITIVE ENVIRONMENT." Economic discourse, no. 1-2 (May 31, 2021): 66–73. http://dx.doi.org/10.36742/2410-0919-2021-1-7.

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Introduction. The development of market relations in the domestic economy has affected all aspects of business. Quantitative and qualitative changes have taken place in the system of accounting at enterprises, which influenced the organization of the order of reflection of the basic financial information in the reporting. The performance of accounting functions entrusted to it requires owners to pay due attention to the organization of accounting in general and, in particular, to the accounting policy through which they implement their own policies in the field of enterprise management. The re

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Palchuk, Oksana, and Oleksandr Gai. "Accounting policy and its role in the formation of information support of innovation activity management." INNOVATIVE ECONOMY, no. 1-2 (2021): 166–73. http://dx.doi.org/10.37332/2309-1533.2021.1-2.23.

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Purpose. Research of features of innovative activity and its accounting reflection; determining their impact on the formation of accounting policies in order to build an effective accounting and information system of innovative activity management of the enterprise. Methodology of research. Realization of the purpose was carried out by means of the epistemological method which gave the chance to specify the essence of accounting policy on various directions of the innovation process; system-structural method, which allowed to classify the objects of innovation activity and its accounting. Gene

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Godniuk, Iryna, and Nataliia Shevchuk. "ACCOUNTING POLICY AND ITS INFLUENCE ON THE ACTIVITIES OF ENTERPRISES IN WARTIME CONDITIONS." Economies' Horizons, no. 2(24) (June 7, 2023): 110–19. http://dx.doi.org/10.31499/2616-5236.2(24).2023.281235.

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Practical management of the accounting process at Ukrainian enterprises requires the formation of their own accounting policy at each of them, which is the basis of the organization of the accounting process and the most important management tool. The article reveals the essence and procedure of development of accounting policies by domestic enterprises. It is proposed to define the accounting policy as a set of principles, methods, procedures, ways of organizing and maintaining accounting, compiling and submitting financial statements, which are chosen by the economic entity independently, ta

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Юрченко, Олена Сергіївна. "ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ ЗА ПРИНЦИПОМ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (23 квітня 2021): 74–81. http://dx.doi.org/10.32620/cher.2021.1.09.

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Formulation of the problem. Based on the study, the prerequisites, features and components of the formation of accounting policies in the context of business continuity are revealed. The purpose of the article is to substantiate the theoretical and methodological and organizational provisions of accounting policy formation in the context of the implementation of the concept of continuity. The object of research is the process of formation of accounting policy and its impact on the quality of corporate financial reporting information. Methods used in the study: scientific knowledge, method of g

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Gomboeva, A. N. "PROFESSIONAL JUDGMENT OF THE ACCOUNTANT WHEN SELECTING THE VALUATION OF ACCOUNTING OBJECTS." Economic Science and Humanities 363, no. 4 (2022): 28–36. http://dx.doi.org/10.33979/2073-7424-2022-363-4-28-36.

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In international financial reporting standards, professional judgment is widely used in the preparation of financial statements. The Russian reporting standards only indirectly contain the appropriateness of the application of professional judgment, but there is no interpretation of the definition. The formation of reliable accounting information, and its disclosure in the statements depends on professional judgment. The article presents the results of the study in the regulatory acts and scientific literature of the essence of the accountant's professional judgment, identifies approaches to i

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Budko, Oksana, and Alina Shepel. "FEATURES OF THE AUDIT OF THE COMPANY'S ACCOUNTING POLICY." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 67–74. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271093pp67-74.

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The purpose of the article is to study the theoretical and methodological foundations of the accounting policy audit with the aim of determining the audit procedures for assessing its effectiveness. The concept of accounting policy is defined as a set of methods of accounting and financial reporting; the choice of methodological techniques, principles, rules and procedures that are used in the organization and maintenance of accounting and reporting; an internal basic document for the organization of accounting at the enterprise; formation of unified approaches and rules. The essence of the ac

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Diadiun, O. O. "The Accounting Policies of Enterprises for Intangible Assets: The Basic Principles and Features of Formation." Business Inform 12, no. 515 (2020): 302–9. http://dx.doi.org/10.32983/2222-4459-2020-12-302-309.

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The article is aimed at examining the theoretical-practical bases of formation of accounting policy for intangible assets of enterprise, taking into account the conceptual basis of financial statements – either UAS (Ukrainian Accounting Standards) or IFRS (International Financial Reporting Standards). The analysis and generalization of the requirements of regulations, as well as scientific works of many scholars on understanding the essence of the concept of «accounting policy» were carried out. Two key directions of understanding of accounting policy by domestic scholars are allocated: the cl

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Ermakova, Mariya, and Zinaida Kostina. "METHODOLOGICAL ELEMENTS OF THE UNIFIED ACCOUNTING POLICY OF AGRICULTURAL HOLDING COMPANIES." Auditor 9, no. 1 (2023): 34–39. http://dx.doi.org/10.12737/1998-0701-2023-9-1-34-39.

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In this article, the authors have highlighted the basic information that should be reflected in the accounting policy of the agricultural holding in relation to accounting methods. Th e mandatory elements of the methodological section of the accounting policy of the agricultural holding for accounting purposes are defined. Recommendations on the formation of methodological aspects of the accounting policy of the integrated agricultural structure are presented.

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Dmytrenko, Alla. "Accounting policy as a tool for forming an accounting information model of a business entity." Економіка і регіон/ Economics and region, no. 4(91) (December 12, 2023): 215–22. https://doi.org/10.26906/eir.2023.4(91).3215.

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Currently, given the scale and types of activities, changes in legislation and the development of information technology, companies have different requirements for accounting and financial reporting. In this regard, the development of an effective accounting policy is a key factor in ensuring the successful operation of the company. The following issues remain unresolved in the scientific interpretation of accounting policies: peculiarities of developing accounting policies for different organisational and legal forms and sizes of business entities, the purpose of accounting policies for manag

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AFANASIEVA, Inna, Nina OVSIUK, Kateryna KALUZHYNSKA, and Oleksandr DUBROV. "Payables management: accounting aspect." Economics. Finances. Law 12/2024, no. - (2024): 6–9. https://doi.org/10.37634/efp.2024.12.1.

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The features of accounts payable as the main source of economic resources formation to support the solvency of a business entity are studied; the importance of correct assessment and control to ensure the effectiveness of the debt management system. The factors influencing the formation of debt are considered, with a breakdown into external (tax system and tax policy of the state, state of the economy, nature of inflationary processes, state of credit policy relations, monetary policy of the NBU, balance of goods and money supply) and internal (state of payment discipline of the business entit

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Вигівська, Ірина Миколаївна, Вікторія Костянтинівна Макарович, and Евеліна Олександрівна Сіра. "Peculiarities of formation of accounting policy of the catering company." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(39) (April 27, 2018): 9–12. http://dx.doi.org/10.26642/pbo-2018-1(39)-9-12.

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Sakhchinskaya, Natalia S., and Irina A. Svetkina. "Comprehensive accounting policy as an element of the economic security system of an industrial enterprise." Vestnik of Samara State University of Economics 9, no. 203 (2021): 62–69. http://dx.doi.org/10.46554/1993-0453-2021-9-203-62-69.

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The article deals with the problematic issues of the formation and execution of the integrated accounting policy of an industrial enterprise within the framework of the functioning of an effective system of economic security of the enterprise. The main stages of the formation (updating) of the complex accounting policy of an industrial enterprise, including accounting and tax sections, are analyzed. Attention is paid to the accounting risks arising in connection with the constant reform of accounting and the adjustment of the provisions of the Tax Code of the Russian Federation.

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