ACCOUNTING POLICY AND ITS ROLE IN THE ORGANIZATION OF RELIABLE ACCOUNTING IN THE ENTERPRISE
Abstract and keywords
Abstract (English):
The article is devoted to the organization of accounting on the basis of properly formulated accounting policy for both accounting and taxation purposes and management accounting. It is noted that the need for accounting policy is due to the fact that the state in a market economy can not recommend different accounting schemes to different enterprises, since the operating conditions and tasks of each enterprise have differences. In conclusion, it was concluded that the formation of accounting policy is an essential element of the organization of different types of accounting at enterprises and can be an effective tool for managing indicators that characterize the financial condition of the enterprise.

Keywords:
accounting policy, entrepreneurial activity, accounting, tax accounting, management accounting, international financial reporting standards.
Text

Предприятие как самостоятельный экономический субъект осуществляет коммерческую и производственную деятельность и владеет обособленным имуществом.

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