Abstract
Особливості організації і методика розробки облікової політики на сучасному етапі функціонування підприємств в Україні
Highlights
In the modern conditions of management for each enterprise, an important place in the implementation of financial and economic activities is given to the question of the accounting policies formation.Purpose
Obligation to formulate the accounting policy of the company is established in accordance with the legislation
Summarizing the approaches of scientists to the interpretation of the concept of «accounting policy», we bel ieve that accounting policy should be understood as a set of rules, methods and procedures for accounting, which ensures compliance with a single method of mapping business operations, compilation and reporting, taking into account the generally accepted principles and specifics of the enterprise in order to obtain complete, objective, reliable and impartial information for the adoption of sound and sound management decisions
Summary
In the modern conditions of management for each enterprise, an important place in the implementation of financial and economic activities is given to the question of the accounting policies formation.Purpose. У сучасних умовах господарювання для кожного підприємства важливе місце при здійсненні фінансово-господарської діяльності відводиться питанням організації системи бухгалтерського обліку, зокрема у частині формування облікової політики. Обов’язковість формування облікової політики підприємства встановлена відповідно до законодавства.
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