Учетная политика и ее роль в организации достоверного учета на предприятии

Abstract

The article is devoted to the organization of accounting on the basis of properly formulated accounting policy for both accounting and taxation purposes and management accounting. It is noted that the need for accounting policy is due to the fact that the state in a market economy can not recommend different accounting schemes to different enterprises, since the operating conditions and tasks of each enterprise have differences. In conclusion, it was concluded that the formation of accounting policy is an essential element of the organization of different types of accounting at enterprises and can be an effective tool for managing indicators that characterize the financial condition of the enterprise.