Formation of an optimal accounting policy for improving the performance of an economic entity

T. P. Stasyuk () and D. V. Formusatii ()

Scientific notes of the Russian academy of entrepreneurship, vol. 17, issue 3

Abstract: The importance of forming an effective accounting policy of an economic entity is substantiated. A review of the authors' opinions on the concept of «Effective accounting policy» is given. Some examples of the application of ineffective accounting policies in practice are indicated. The author's definition of an effective accounting policy and the mandatory conditions ensuring its formation are formulated.

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