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ФАКТОРИ ВПЛИВУ НА ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ ТОРГОВО-ВИРОБНИЧИХ ПІДПРИЄМСТВ // Factors of influence on accounting policy formation at commercial and industrial enterprises

Author

Listed:
  • Афанас’єва, І. І.

    (Східноукраїнський національний університет ім. В. Даля)

  • Житний, Павло Євгенович

    (Східноукраїнський національний університет ім. В. Даля)

Abstract

Factors of enterprises’ accounting policy formation have been analyzed as well as the influence of branch peculiarities on accounting organization has been determined. Проаналізовано фактори формування облікової політики підприємств та визначенно вплив галузевих особливостей на організацію бухгалтерського обліку.

Suggested Citation

  • Афанас’Єва, І. І. & Житний, Павло Євгенович, 2010. "ФАКТОРИ ВПЛИВУ НА ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ ТОРГОВО-ВИРОБНИЧИХ ПІДПРИЄМСТВ // Factors of influence on accounting policy formation at commercial and industrial enterprises," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 51(1).
    • Handle: RePEc:scn:000ven:68936
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