Publication Details
Issue: Vol 2, No 6 (2023)
Pages: 142-150
ISSN: 2833-7468
Abstract
The article provides comprehensive description of the accounting policy concept in the economic entities and adjusting its requirements in compliance with with International Financial Reporting Standards (IAS, IFRS). In addition, the article presents proposals and recommendations aimed at improving accounting policies, which have been worked out in reliance upon international standards and the experience of developed countries.
Keywords
accounting policy
principles
methods
customs
rules
processes
international standard
national standard
financial reporting