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Accounting and Accounting Policy

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  • Demidenko Leonid P.

    (Ukrainian State University of Finance and International Trade)

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    Abstract

    The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulation of main components of accounting policy. It justifies interrelation of accounting and accounting policy.

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    File URL: http://www.business-inform.net/pdf/2013/2_0/204_208.pdf
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    Bibliographic Info

    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2013)
    Issue (Month): 2 ()
    Pages: 204_208

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    Handle: RePEc:idp:bizinf:y:2013:i:2:p:204_208

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    Web page: http://www.business-inform.net

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    Keywords: accounting; financial accounting; accounting policy;

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