Abstract: In today's context, marked by the phenomena of globalization, business globalization and the development of information systems, the elaboration and substantiation of accounting policies must be limited to the spirit, principles and requirements of accounting regulations, in order to obtain credible accounting information and financial statements. quality. Namely, through accounting policies, the value data presented by an entity can be interpreted and compared over time with other entities whose economic activity is similar. The purpose of this research is to highlight key aspects of accounting policies and how their existence reliably complements the financial statements presented by an economic entity, in order to ensure the coherence and stability of the entity. The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction, and, to identify the performance of international scientific research, according to various selection criteria, the search engine Web of Science was used.