Relevant bibliographies by topics / Stages of formation of accounting policy

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Stages of formation of accounting policy'

Author: Grafiati
Published: 3 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Stages of formation of accounting policy"

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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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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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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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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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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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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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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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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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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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A., Krutova. "FOREIGN-ECONOMIC ACTIVITY OF AN ENTERPRISE AS AN OBJECT OF ACCOUNTING MODELING." ECONOMIC STRATEGY AND PROSPECTS OF TRADE AND SRVICES SECTOR DEVELOPMENT 1 (27) (July 2, 2018): 16–26. https://doi.org/10.5281/zenodo.1303795.

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<em>It is proved that the European integration&nbsp;course of our state and shifting the vector of public attention from mainly economic aspects of economic activity to the achievement of the main goals of the millennium require activation of foreign economic activity of enterprises for ensuring their sustainable development.&nbsp;It is proposed to interpret the accounting policy for foreign economic activity as a set of accounting principles, rules, methods, procedures and processes of the export-import operations accounting and financial reporting formation, which are established by Ukrainia
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Dissertations / Theses on the topic "Stages of formation of accounting policy"

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Afanasieva, Inna, and Karym Benzin. "Features of the formation of accounting policy on expenses for the provision of services." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54686.

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1. Закон України «Про захист прав споживачів. Закон України. http: //zakon0.rada.gov.ua/laws/show/1023-12. 2. Пастернак Я.П. Особливості організації обліку витрат діяльності на підприємствах сфери послуг. Вісник Миколаївського національного університету імені В.О. Сухомлинського, 2016. Вип. 4. С. 1017-1021. URL: https://er.chdtu.edu.ua/bitstream/ChSTU/1420/2 . 3. Про затвердження методичних рекомендацій щодо облікової політики підприємства від 27.06.2013 №635. URL: https://zakon.rada.gov.ua/rada/show/v0635201-13#Text. 4. Про облікову полі
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Ovsyuk, Nina Vasylivna, and Olena Olehivna Berezovskaya. "The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53923.

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1. Kafka S.M. Accounting for depreciation of non-current assets. Accounting, control and analysis: problems of theory and methodology: a monograph / under the general. ed. prof. F.F. Butynets. Kiev. 2013. P. 94 - 122. 2. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/show/z0288-00#Text.<br>The basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of no
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Chen, Jason. "Three Studies of Stakeholder Influence in the Formation and Management of Tax Policies." Doctoral diss., University of Central Florida, 2012. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5157.

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This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. T
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Books on the topic "Stages of formation of accounting policy"

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Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1937130.

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The textbook outlines the most important aspects of accounting for financial accounting of assets, liabilities and capital of an organization, the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records. The methods of accounting for financial accounting of assets, liabilities and capital of the organization are presented. The basics of the formation of accounting (financial) statements of an economic ent
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Ponomareva, Lyudmila, and Natal'ya Stel'mashenko. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1898405.

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The textbook provides a comprehensive understanding of the content and procedure for the preparation of reporting forms included in the annual accounting statements; reveals the stages of preparatory work preceding the preparation of accounting statements; analyzes typical errors made during its formation; provides a line-by-line commentary on filling out each of its forms in accordance with current federal accounting standards.&#x0D; The methodological material is illustrated with digital examples of accounting and filling out annual accounting forms.&#x0D; Meets the requirements of the feder
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Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, and Ol'ga Shvyreva. Accounting and internal control. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1971853.

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The textbook outlines the most important aspects of financial accounting and internal control of assets, liabilities and capital of an organization, defines the concept, tasks and functions of accounting, describes the regulatory regulation of accounting in the Russian Federation, the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records, the organization of the internal control system. The methods of financial accounting and internal control of assets, liabilities and capital of the organization are presented. The basics
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Kazakova, Nataliya, and Lyudmila Permitina. ESG-the concept of production accounting and sustainability management of an industrial organization. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2049716.

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The monograph is devoted to the formation of the concept of production accounting based on the principles of sustainable development. The stages of formation and transformation of accounting practices of industrial organizations are considered. The ESG model of production accounting and control is described. An algorithm for assessing the sustainability of the development of an industrial organization is proposed.&#x0D; For researchers, researchers, teachers, and degree seekers. It can be used in the system of additional professional education, advanced training, for self-development of manage
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Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acq
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Mokrov, Gennadiy. Customs tariff history. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2163286.

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The textbook examines the history of the formation and development of the customs tariff as the main instrument of the state's foreign trade policy, implemented at the stages of early and mature mercantilism, during the period of protectionism and free trade, at the stage of the formation of the Russian state, in the era of the formation and development of the Russian Empire. Meets the requirements of the latest generation of federal state educational standards for higher education. For students studying in the fields of Economics, Customs, and International Business.
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Ivanov, Ivan, Vyacheslav Rusin, Il'ya Rozhkov, Vitaliy Cherenkov, and Sergey Savinkov. Price management. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1876530.

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The textbook reveals the development of the theoretical foundations of value and price at various stages of the evolution of economics, as well as in modern market conditions. The interrelation of the economic policy of the enterprise with key price categories is revealed: pricing policy, principles and methods of pricing, pricing strategy and tactics. The universal role of price in the economy is revealed, its mission is explained, and the classification of prices is given. The economic functions of the price and the principles of pricing are determined. Considerable attention is paid to prac
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Kovalenko, Oksana, Tatiana Malyutina, and Denis Tkachenko. Economic security: modeling and evaluation. Publishing Center RIOR, 2021. http://dx.doi.org/10.12737/2007-4.

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The training manual presents the methodological aspects of the policy of economic security of the enterprise: the concept of policy, classification of risks, threats and methodology of their assessment, the mechanism of economic security of the enterprise, including the processes of formation of economic security strategy, accounting, control of risks and threats.&#x0D; The textbook meets the requirements of the GEF in the specialty 38.05.01 Economic security. Designed for undergraduate, graduate and postgraduate students studying in economic specialties and areas of training, as well as for b
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Young, Alasdair R. 3. The European Policy Process in Comparative Perspective. Oxford University Press, 2017. http://dx.doi.org/10.1093/hepl/9780199689675.003.0003.

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This chapter examines the European Union’s policy-making process with a comparative perspective. It outlines the stages of the policy-making process (agenda-setting, policy formation, decision-making, implementation, and policy feedback) and considers the prevailing approaches to analysing each of these stages. It also shows how these approaches apply to studying policy-making in the EU. Themes addressed in this chapter include policy-making and the policy cycle, the players in the policy process, executive politics, legislative politics, and judicial politics. The chapter argues that theories
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Bergman, Torbjörn, Hanna Back, and Johan Hellström, eds. Coalition Governance in Western Europe. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198868484.001.0001.

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Coalition government is the most frequent form of government in Western Europe, but there is relatively little systematic knowledge about how this form of government has developed in recent decades. This volume analyses governments that have formed in the Western European countries since the Second World War and covers the full life cycle of coalition governments from the formation of party alliances before elections to coalition formation after elections, governing and policy-making when parties work together in office, and the stages that eventually lead to governments terminating. Since the
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Book chapters on the topic "Stages of formation of accounting policy"

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Ferrari, Pierpaolo. "Stages of Investment Management Policy." In Contributions to Finance and Accounting. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-59819-7_3.

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Stonciuviene, Neringa, Danute Zinkeviciene, and Lina Martirosianiene. "Principle-Based Agricultural Business Accounting Policy Formation." In Business Challenges in the Changing Economic Landscape - Vol. 1. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-22596-8_4.

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Oleynikova, Ludmyla, Oleksandr Cherep, Olga Gonchar, Alla Cherep, Dashko Iryna, and Svitlana Anoshina. "Experience of Developed Countries of the World Regarding the Formation of Investment and Innovation Policy of Ukraine Taking into Account the Experience of Leading Countries." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-75960-4_32.

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Jann, Werner, and Sylvia Veit. "Politics and Administration in Germany." In Public Administration in Germany. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_10.

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AbstractAlthough German bureaucracy is typically categorised as Weberian, a clear distinction between politics and administration has never been a defining characteristic of the German political-administrative system. Many close interrelations and interactions between elected politicians and appointed civil servants can be observed at all levels of administration. Higher-ranking civil servants in Germany are used to and generally appreciate the functional politicisation of their jobs, that is their close involvement in all stages of the policy process, from policy formation, goal definition, n
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Das, Sourav Kumar, and Tonmoy Chatterjee. "Infrastructure and Tourism Development." In Advances in Finance, Accounting, and Economics. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2361-1.ch011.

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Infrastructure is not the engine but the wheels of economic development. Since the onset of economic crisis, followed by economic reforms, the importance of infrastructure development has been emphasised through policy, pronouncements, higher budgetary allocation of funds, formation of Infrastructure development, etc. It opens out a region by providing an access to its tourist places. In its absence, the resource potential for tourism can't be of any benefit. In addition to the common infrastructure tourism development requires special infrastructures, which is growing importance to India and
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Dymchenko, Olena, Olha Rudachenko, and Valentyna Smachylo. "THEORETICAL AND PRACTICAL JUSTIFICATION OF THE ENTREPRENEURIAL COMPONENT FINANCIAL AND ECONOMIC ENSURING THE DEVELOPMENT OF TERRITORIAL COMMUNITIES." In Financial, accounting and analytical information and audit in the system of state and corporate management. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-268-5-4.

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Theoretical aspects of regional policy formation at the stage of local self-government reform are considered. The historical facts of the initiation and further development of regional policy on the ground are analyzed. It has been proven that decentralization is a process of expanding and strengthening the rights and powers of administrative divisions or lower bodies and organizations while simultaneously reducing the rights and powers of the corresponding center in order to ensure the financial capacity of communities, which requires the improvement of organizational, legal and financial mec
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"Capitalist profit calculation and inflation accounting." In Economic Calculations and Policy Formation (Routledge Revivals). Routledge, 2014. http://dx.doi.org/10.4324/9781315737638-9.

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"Capitalist profit calculation and inflation accounting: a comment." In Economic Calculations and Policy Formation (Routledge Revivals). Routledge, 2014. http://dx.doi.org/10.4324/9781315737638-10.

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Romanova, Tetiana, and Liudmyla Davydenko. "CRITERIA ANALYSIS OF DEVELOPMENT PARADIGMS IN THE FORMATION OF ECONOMIC POLICY." In New stages of development of modern science in Ukraine and EU countries. Publishing House “Baltija Publishing”, 2019. http://dx.doi.org/10.30525/978-9934-588-15-0-42.

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Young, Alasdair R., and Christilla Roederer-Rynning. "3. The EU Policy Process in Comparative Perspective." In Policy-Making in the European Union. Oxford University Press, 2020. http://dx.doi.org/10.1093/hepl/9780198807605.003.0003.

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This chapter examines the European Union’s policy-making process with a comparative perspective. It outlines the stages of the policy-making process (agenda-setting, policy formation, decision-making, implementation, and policy feedback) and considers the prevailing approaches to analysing each of these stages. It also shows how these approaches apply to studying policy-making in the EU. Themes addressed in this chapter include policy-making and the policy cycle, the players in the policy process, executive politics, legislative politics, and judicial politics. The chapter argues that theories
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Conference papers on the topic "Stages of formation of accounting policy"

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Victorova, Natalia, Polina Otrubyannikova, Svetlana Sokolova, and Alexander Gorovoy. "The Specifics of Accounting Policy Formation in Russian IT companies." In SPBPU IDE '20: SPBPU IDE-2020. ACM, 2020. http://dx.doi.org/10.1145/3444465.3444510.

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STONCIUVIENE, NERINGA, DANUTE ZINKEVICIENE, and LINA MARTIROSIANIENE. "Formation of the Accounting Policy for Biological Assets: Theoretical and Analytical Aspects." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.39.

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Lajpanova, Z. M. "The procedure for the formation of the accounting policy of a budgetary institution." In Scientific dialogue: Economics and Management. L-Journal, 2020. http://dx.doi.org/10.18411/sciencepublic-08-08-2020-03.

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Крохичева, Галина, Galina Krohicheva, Анастасия Нелипа, and Anastasiya Nelipa. "FEATURES ANTI-INFLATIONARY POLICY OF THE RUSSIAN FEDERATION." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5060840a1a13.52093277.

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The article is devoted to the anti-inflation policy as an important condition for its economic growth. The choice of anti-inflation impact methods of anti-inflationary impact should be determined by the nature and level of inflation, the economic mechanism specifics. The aspects of inflation in the modern Russian economy are revealed and the measures of anti-inflation policy as a means of complex influence on the reasons of inflation processes formation are offered.
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Fetelava, Slava. "Antimonopoly policy in Georgia." In V National Scientific Conference. Grigol Robakidze University, 2023. http://dx.doi.org/10.55896/978-9941-8-5764-5/2023-113-121.

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In the article "Antimonopoly Policy in Georgia", the author emphasizes the role and importance of economic competition policy in the process of formation of a market economy in the country. In addition, it presents the process of formation and development of this policy in Georgia in dynamics, which is divided into fourteen stages, taking into account the expected changes (the creation of the Competition Council and the unification of enforcement mechanisms under the umbrella of one competition body in the future). In addition, the positive and negative aspects of the policy implemented in the
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Popova, L. V., N. G. Varaksa, and S. A. Alimov. "Model of Accounting of Formation and Updating of Value Added on Stages of Creation of an Innovative Product." In Proceedings of the International Science and Technology Conference "FarEastСon" (ISCFEC 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/iscfec-19.2019.78.

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Кожухова, Наталья Викторовна, Елена Сергеевна Недорезова, and Дарьяна Александровна Кожухова. "PERSONNEL POLICY AS A STRATEGIC TOOL OF PERSONNEL MANAGEMENT AT AN ENTERPRISE." In Образование. Культура. Общество: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Апрель 2021). Crossref, 2021. http://dx.doi.org/10.37539/ecs296.2021.89.82.009.

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В статье раскрывается понятие категории «кадровая политика», этапы ее формирующие, выделены основные функции кадровой политики, дана классификация факторов, определяющих эффективность кадровой политики. The paper discloses the concept of the category "personnel policy", the stages of its formation, the basic functions of personnel policy, the classification of factors determining the effectiveness of personnel policy.
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Luhova, O. I. "DETERMINATION OF FINANCIAL RESULT: APPROACHES, DISPLAY IN REPORTING AND WAYS OF OPTIMIZATION." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-90.

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Тhe main approaches to the formation of the financial result of an enterprise in accordance with the requirements of national accounting standards are considered. The influence of accounting policy elements on the determination of financial result is studied. Practical tools that can be used for reasonable optimisation of the financial result, taking into account legislative norms and economic feasibility, are summarised.
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Воронченко, Тамара. "Modern trends in russian accounting, control, customs and taxation of foreign trade transactions." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.16.

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The article presents the results of a study of modern trends in Russian accounting, control and taxation of foreign trade operations caused by the global financial crisis, including the mutual sanctions policy of Russia and Western countries. The traditional difficulties of accounting, control and taxation arising from the specifics of foreign trade operations are highlighted, as well as the reasons for their aggravation when additional challenges, risks and threats arise in the studied area. Special attention is paid to the problems that have arisen due to the complication of Russia's economi
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Щербакова, Татьяна, Tat'yana Scherbakova, Анастасия Борзых, Anastasiaya Borzykh, Таисия Гранкина, and Taisiya Grankina. "THE ANALYSIS OF THE PROBLEMS OF GREENING THE ECONOMY." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c506011e8c9d8.51097991.

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The article deals with new positions in the formation and development of the state environmental policy, strategic planning documents that determine the main directions and methods of improving state regulation in the field of economy, environmental safety, the problem of transition to a "green" economy and valuation of natural resources.
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Reports on the topic "Stages of formation of accounting policy"

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Remekh, Tetiana. Analytical Report "The main results of the scientific and pedagogical project of the All-Ukrainian level" Development of civic competence of students (November 2018-June 2023) ". The Institute of Pedagogy of the National Academy of Pedagogical Sciences of Ukraine, 2023. https://doi.org/10.32405/pedagogical-project-2023-22.

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The analytical report presents the main results of the scientific and pedagogical project of the All-Ukrainian level "Development of students' civic competence". The report is based on the analysis of surveys, questionnaires, and interviews conducted with students and teachers from experimental educational institutions, descriptions of the project's stages, data from other contemporary studies, and more. Recommendations are proposed based on the summarized project results for educational stakeholders to support the formation and development of all components of civic competence as a key skill
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Imrohoroglu, Ayse, Juan Pablo Rud, and Andres Fernandez. Saving Rates in Latin America: A Neoclassical Perspective. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0011810.

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Latin American countries have long exhibited low levels of saving rates when compared to other countries in relatively similar stages of economic development (e.g., Asian economies). Motivated by this fact, this paper examines the time path of the saving rates between 1970 and 2010 in three Latin American countries— Chile, Colombia, and Mexico—through the lens of the neoclassical growth model. The findings indicate that two factors, the TFP growth rate and fiscal policy (via tax rates and government expenditure), are capable of accounting for some of the major fluctuations in saving rates obse
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Briand, Etienne, Massimiliano Marcellino, and Dalibor Stevanovic. Inflation, Attention and Expectations. CIRANO, 2025. https://doi.org/10.54932/qxot2239.

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We investigate the role of attention in shaping inflation dynamics. To measure the general public attention, we utilize Google Trends (GT) data for keywords such as "inflation." For professional attention, we construct an indicator based on the standardized count of Wall Street Journal (WSJ) articles with "inflation" in their titles. Through empirical analysis, we show that attention significantly impacts inflation dynamics, even when accounting for traditional inflation-related factors. Macroeconomic theory suggests that expectations formation is a natural mechanism to explain these findings.
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