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BUSINESS INFORM №4-2017

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52

Section: Accounting and Auditing
UDC 657.22:018
Rozheliuk V. M., Denchuk P. N.
The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting (p. 318 - 323)
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 preliminary assessment of efficiency of organizational activities through the use of the criteria generalized in the accounting policy has been substantiated, the legal and regulatory levels have been highlighted, taking into consideration the existing legislation. The procedure for determining the accounting policy parameters and directions has been disclosed, requirements to the formation of accounting policy have been defined, influencing of factors on its formation in market conditions has been researched. Recommendations for the main sections of the accounting policy order in the processing enterprise have been formulated, a list of parts of the accounting policy order has been determined, taking into consideration the organization and technology of the working process of processing enterprises in the circumstances of market economy. A comparison of international and national regulations on the formation of accounting policies for the market-based enterprises has been carried out.
Keywords: organizing the accounting, legal and regulatory improvement, accounting policy, principles, work plan of accounts, accounting process, processing enterprise.
Fig.: 1. Tabl.: 2. Bibl.: 17.

Rozheliuk Viktoriia M. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of accounting in the public sector and the services sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]
Denchuk Pavlo N. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting in the Industrial Sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Reference to this article:
Rozheliuk, Viktoriia M., and Denchuk, Pavlo N. (2017) “The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting.” Business Inform 4:318–323.

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