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Title: | Учётная политика предприятия и её роль в организации бухгалтерского учета |
Authors: | Цуркан, Людмила Гринько, Карина Пархоменко, Корина |
Keywords: | accounting policies national standards accounting methods methodological aspect organizational aspect |
Issue Date: | Nov-2017 |
Publisher: | ASEM |
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 |
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. |
URI: | ${dspace.ui.url}/handle/1234567890/460 http://irek.ase.md:80/xmlui/handle/1234567890/460 |
ISBN: | 978-9975-75-895-6 |
Appears in Collections: | 2.Articole |
Files in This Item:
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Turcan_L_Griniko_C_Parhomenco_C_ conf_con_22.11.17.pdf | 722.58 kB | Adobe PDF | View/Open |
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