Organizational, Technical and Methodological Aspects of Accounting Policy

Authors

  • Zufarova Zilola Rakhim kizi Doctor of Philosophy in Economics (PhD), Tashkent State University of Economics, Uzbekistan

Keywords:

accounting, financial statement, accounting policy, synthetic and analytical accounting, national accounting standards, international financial reporting standards, working chart of accounts, inventory, financial position, financial result.

Abstract

This article reveals the essence of the accounting policy, which is one of the most important accounting documents, and its significance. As a result of the study, the constituent parts of the accounting policy have been clarified. Organizational, technical and methodological aspects of accounting policy are also disclosed.

References

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. www.ifrs.org

https://caknowledge.com/

Sunday Alayemi. Choice of Accounting Policy: Effects on Analysis and Interpretation of Financial Statements. //American Journal of Economics, Finance and Management Vol. 1, No. 3, 2015, pp. 190-194

Reginald Edwards. Accounting Policy Similarity and Active vs. Passive Institutional Investors. //A dissertation for the degree of Doctor of Philosophy (Business Administration) in the University of Michigan 2018. Page 70. https://deepblue.lib.umich.edu

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Published

2024-10-07

How to Cite

Zufarova Zilola Rakhim kizi. (2024). Organizational, Technical and Methodological Aspects of Accounting Policy. American Journal of Corporate Management, 1(2), 94–97. Retrieved from https://semantjournals.org/index.php/AJCM/article/view/244

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