THE STAGES OF ACCOUNTING POLICIES FORMATION

Authors

  • S.М. Kafka Ivano-Frankivsk National Technical University of Oil and Gas, Ministry of Education and Science of Ukraine, Karpatska str., 15, Ivano-Frankivsk, 76019

DOI:

https://doi.org/10.15330/apred.1.13.156-164

Keywords:

accounting policy, accounting, elements of accounting policy, information support, financial position, simulation, reliable information

Abstract

In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of study the methods of analysis and synthesis, systematic approach to study the process of developing the company accounting policy and logical method and simulation to systematize the information support of the processes mentioned have been used. As a result, a comprehensive approach to the formation of accounting policy has been worked out, the author's vision of the stages in projecting of the accounting policy and their contents has been also proposed and disclosed in details.

Author Biography

S.М. Kafka , Ivano-Frankivsk National Technical University of Oil and Gas, Ministry of Education and Science of Ukraine, Karpatska str., 15, Ivano-Frankivsk, 76019

Ph.D (Econ.),  associate professor

References

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Published

2017-04-25

Issue

Vol. 1 No. 13 (2017): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT"

Section

Problems of accounting and audit

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