Accounting and Accounting Policy

Demidenko Leonid P.
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Demidenko Leonid P.: Ukrainian State University of Finance and International Trade

Business Inform, 2013, issue 2, 204_208

Abstract: The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulation of main components of accounting policy. It justifies interrelation of accounting and accounting policy.

Keywords: accounting; financial accounting; accounting policy (search for similar items in EconPapers)
Date: 2013
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