Organizational, Technical and Methodological Aspects of Accounting Policy
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
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
