Учётная политика предприятия и её роль в организации бухгалтерского учета

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