IDEAS home Printed from https://ideas.repec.org/a/scn/013827/14014826.html
   My bibliography  Save this article

Исследование Нормативно-Правовой Базы Формирования Учетной Политики Коммерческой Организации

Author

Listed:
  • Сугаипова Ирина Владимировна

    (Адыгейский государственный университет)

  • Погодина Елена Алексеевна

Abstract

В статье рассматривается нормативно-правовая база учетной политики в историческом аспекте. Сравниваются различные редакции Положения по бухгалтерскому учету «Учетная политика организации». Целью работы является èٌٌëهنîâàيèه يîًىàٍèâيî-ïًàâîâîé لàçû ôîًىèًîâàيèے َ÷هٍيîé ïîëèٍèêè êîىىهً÷هٌêîé îًمàيèçàِèè. Àíàëèçèðóþòñÿ ïîëîæåíèÿ ðîññèéñêèõ ñòàíäàðòîâ áóõãàëòåðñêîãî ó÷åòà ÏÁÓ 1/2008 è ÏÁÓ 21/2008 è èõ ñîîòâåòñòâèå ìåæäóíàðîäíûì ñòàíäàðòàì ôèíàíñîâîé îò÷åòíîñòè.

Suggested Citation

  • Сугаипова Ирина Владимировна & Погодина Елена Алексеевна, 2010. "Исследование Нормативно-Правовой Базы Формирования Учетной Политики Коммерческой Организации," Вестник Адыгейского государственного университета. Серия 5: Экономика, CyberLeninka;Государственное образовательное учреждение высшего профессионального образования «Адыгейский государственный университет», issue 1, pages 109-115.
    • Handle: RePEc:scn:013827:14014826
    as

    Download full text from publisher

    File URL: http://cyberleninka.ru/article/n/issledovanie-normativno-pravovoy-bazy-formirovaniya-uchetnoy-politiki-kommercheskoy-organizatsii
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:013827:14014826. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CyberLeninka (email available below). General contact details of provider: http://cyberleninka.ru/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.