BUSINESS INFORM №1-2018

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38

Section: Accounting and Auditing
UDC 657.1:33.021(477)
Lukin V. О., Mаliarevskyi Y. D.
The Accounting Policy: Paradoxes of Implementation in Ukraine (p. 259 - 266)
The article is aimed at researching the contradictions associated with the use of the term of «accounting policy» in Ukraine. It is displayed that in normative documents the formulation of accounting policy does not always meet the requirements of the system of international standards. As a result, accounting policies are often being understand as the measures that are actually related to the accounting organization; an accounting policy is established not only for financial accounting and reporting, but also (not always justified) for the managerial and tax accounting. It has been proved that the current accounting policy has not only positive but also negative aspects for the national accounting system.
Keywords: accounting policy, accounting organization, international accounting standards, fair value.
Bibl.: 26.

Lukin Vladimir О. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, Kharkiv Educational and Scientific Institute of SHEI «Banking University» (55 Peremohy Ave., Kharkіv, 61174, Ukraine)
Email: [email protected]
Mаliarevskyi Yurii D. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Business Consulting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Lukin, Vladimir О., and Mаliarevskyi, Yurii D. (2018) “The Accounting Policy: Paradoxes of Implementation in Ukraine.” Business Inform 1:259–266.

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