Politici contabile: istorie şi actualitate

Abstract

Currently, any company must develop, approve and apply its accounting policies, which, on theone hand, must comply with the applicable National Accounting Standards and the General Accounts Plan,and on the other hand, the appropriate features of its work. After the adoption of the new standard, the rightsof subjects and their autonomy in this area became widespread. However, many problems, as in the past,cannot be resolved (for example, accounting for the cost of agricultural machinery, repayment of loans in kind,etc.) due to the restrictions introduced in paragraph 8 of the NАS "Accounting policies, changes in estimatesaccounting, errors and subsequent events". That is why it is proposed to change this point and diversify theinformation base in the event that new methods are developed that are not provided for by the currentregulatory framework. At the same time, in presenting our own developments, preference was given to thedescriptive method using the elements of comparison, analysis and deduction. CZU: 657.05(091)(478) ; JEL: M 41.