Учётная политика предприятия и её роль в организации бухгалтерского учета

Цуркан, Людмила; Гринько, Карина; Пархоменко, Корина

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dc.contributor.author	Цуркан, Людмила
dc.contributor.author	Гринько, Карина
dc.contributor.author	Пархоменко, Корина
dc.date.accessioned	2020-09-14T10:04:41Z
dc.date.available	2020-09-14T10:04:41Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/460
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/460
dc.description	ЦУРКАН, Людмила, ГРИНЬКО, Карина, ПАРХОМЕНКО, Корина. Учётная политика предприятия и её роль в организации бухгалтерского учета. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 264-268. ISBN 978-9975-75-895-6.	en_US
dc.description.abstract	This article about us to accounting policy in the field of accounting reporting. The article considers the problems of formation and application of the accounting policy of the organization in the context of transition to the International Financial Reporting Standards (IFRS). The comparative characteristics of the main provisions are given in accordance with the accounting standards of the Republic of Moldova, the Republic of Belarus and IFRS. The procedure for the formation of accounting policy is considered as a management decision, a method of influencing the creation of accounting and reporting information on the results of the enterprise. JEL: M 41	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting policies	en_US
dc.subject	national standards	en_US
dc.subject	accounting methods	en_US
dc.subject	methodological aspect	en_US
dc.subject	organizational aspect	en_US
dc.title	Учётная политика предприятия и её роль в организации бухгалтерского учета	en_US
dc.type	Article	en_US