BUSINESS INFORM №5-2017

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38

Section: Accounting and Auditing
UDC 657.1
Malikov V. V.
The Accounting Policy of Enterprise and its Contents in the Practical Aspect of Application (p. 229 - 233)
The accounting policy of enterprise and the manner of its formation is a rather complex process, which should not only involve the selection of several accounting options but also act within the framework of existing legislation. The accounting policy of enterprise is the backbone of any activity of an economic entity, as it establishes an accounting procedure based on a comprehensive analysis of the possible options. The article is aimed at developing the contents of accounting policy, which will provide for creating a workable document, using experience of leading scientists. Since the accounting policy of enterprise is primarily intended to provide true and full coverage of the activity of economic entity, which is implemented in practice through preparation of financial reporting, it would be appropriate to generate its contents in terms of the reporting sections. That is, in a general way, the issues to be reflected in the accounting policy of enterprise should have a separate structure for each item of financial reporting: for the constituent assets, the capital and liabilities; the estimate on the balance sheet date; the estimate on decrease; the estimate on revenues and costs.
Keywords: accounting policy, financial reporting, assets, liabilities, revenues, costs.
Tabl.: 1. Bibl.: 8.

Malikov Volodymyr V. – Doctor of Sciences (State Administration), Professor, Professor, Department of Management and Administration, Kharkiv National Automobile and Highway University (25 Yaroslava Mudroho Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Malikov, Volodymyr V. (2017) “The Accounting Policy of Enterprise and its Contents in the Practical Aspect of Application.” Business Inform 5:229–233.

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