ACCOUNTING POLICY CONCEPTION AND CLASSIFICATION
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 2, Issue 2
Abstract
Introduction. The increasing role of the accounting system as one component of the general management system influences the formation of new tools to its provision. The last decade in Ukraine is characterized by the transition from the continuous regulation in terms of accounting for the right choice of accounting methods based on professional judgment. The result of this process is the emergence in the national accounting an important instrument as accounting policy. This is a manifestation of a mixed approach to accounting, which at this modern stage becomes widespread and involves a combination of centralized control of its own rules of accounting process that would take into account industry identity and characteristics of the enterprises. Methods. In the search for solutions we used general scientific empirical (observation, description) and theoretical (analysis, synthesis, grouping, generalization) methods, systematic and integrated approaches to more fully research isolate problems and ensure the reliability of the research. Results. When we analyzed the different approaches of scientists to the essence of the concept of "accounting policy" we concluded that the accounting policy is not just a set of methodic for the purpose of reporting, but also is a tool of accounting and management in the enterprise. The types of accounting policy are determined in accordance with the basic classification features. Discussion. The prospects for further research is to develop recommendations to improve the content and structure of accounting policy for the development "accounting constitution of enterprise" and form the most complete set of rules to be enshrined in the internal regulations of the enterprise.
Authors and Affiliations
Tetiana Popitich
Keywords
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