Принципи формування облікової політики та чинники впливу на її вибір

N. Piskunova

Principles of accounting policy formation and factors of influence on its choice

Authors

N. Piskunova

Keywords:

principles of accounting policy, organizational and management principles, accounting policies, accounting organization, the factors, the classification factors

Abstract

Considered and generalized principles of accounting policies, which determine the organization and maintenance of accounting records to provide users with reliable information. The basic factors influencing the formation of accounting policy: economic, organizational, technical and political. Refined classification of factors influencing accounting policy.