Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System

Yuliya Zolotnytska ()
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Yuliya Zolotnytska: Zhytomyr National Agroecological University, Zhytomyr, Ukraine

Oblik i finansi, 2017, issue 4, 28-32

Abstract: The Ukrainian national legislation continues to approach the European and international standards and accounting, in particular. The purpose of this article is to separate the factors, which influence the development of the accounting policy of the joint interest parties in the context of changes in regulatory and legal support of accounting. The accounting policy of the entity is found to be implemented through the lens of the general accounting policy of the state and consists of regulatory, methodological, organizational and technical and technological aspects. It substantiates the key factors of development of the accounting policy of the joint interest parties within the framework of implementation of the provisions of the Law of Ukraine 'Amendments to the Law of Ukraine 'About accounting and reporting in Ukraine' concerning improvement of certain provisions thereof. Such factors, in particular, include the form of organization of the accounting in the entity, size of the entity, level of professional competences of the staff, information support system of the entity, requirements to financial statements, application of international standards, responsibility for performance of duties vested.

Keywords: : accounting policy; entities of public interest; International Financial Reporting Standards; financial reporting; accounting legislation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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