The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting

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Rozheliuk Viktoriia M. ; Denchuk Pavlo N. (2017)
  • Publisher: Research Centre of Industrial Problems of Development of NAS of Ukraine
  • Journal: Bìznes Inform (issn: 2222-4459, eissn: 2311-116X)
  • Subject: organizing the accounting | legal and regulatory improvement | accounting policy | principles | work plan of accounts | accounting process | processing enterprise | Business | HF5001-6182

The article defines principles for preparation of accounting policies using both domestic and foreign experience, generalizes scientific and theoretical approaches, and improves the wordings of the concept of «accounting policy». The feasibility of conducting a prelimin... View more
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