Учётные политики, их формирование и классификация

Abstract

The article and monograph examine the classification and applied principles of accounting in the Republic of Moldova, as well as describe the organization and formation of accounting policies. The purpose of this work is to deepen and expand knowledge about accounting. To write the article, methods of analysis, description and comparison were used, and after studying the material in detail, it was described how the principles affect the accounting and financial accounting of enterprises. CZU: 657.1:657.15(478); JEL: M46; DOI: https://doi.org/10.53486/issc2023.59