CONTENT ANALYSIS OF DEFINITIONS IN ACCOUNTING POLICY OF INSTITUTIONAL UNITS AND STRATEGIES FOR ITS FORMATION
Keywords:
accounting policy, information sources, the accounting system, the international financial reporting standardsAbstract
The article substantiates the need for the formation of accounting policies according to the international financial reporting standards. The issue of the accounting policy for the financial community is not new. The accounting policy of the enterprise is rather static rules for accounting and financial reporting. The article explored the essence and notion of policy and defined the basic stages of formation of the accounting policy of the company. The paper considers the role of accounting policy at the present stage of the economy development. It is proved that the formation of the accounting policy is a complicated process that requires the presence of organizational, technical, personnel, and does not end after the approval of the order of the accounting policy, and continues until the termination of the activities of the enterpriseReferences
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