Publication Details
Issue: Vol 1, No 2 (2024)
Pages: 94-97
ISSN: 2997-9404
Abstract
This article reveals the essence of the accounting policy, which is one of the most important accounting documents, and its significance. As a result of the study, the constituent parts of the accounting policy have been clarified. Organizational, technical and methodological aspects of accounting policy are also disclosed.
Keywords
accounting
financial statement
accounting policy
synthetic and analytical accounting
national accounting standards
international financial reporting standards
working chart of accounts
inventory
financial position
financial result.