This article describes the accounting policy for the preparation of financial statements of joint-stock companies based on international standards, based on specific principles, methods, generally accepted conditions and rules and practical approaches, as well as four-stage general rules for the preparation of financial statements, the main objects of accounting and application.

This article describes the importance of accounting policy in the organization and management of accounting in non-state educational organizations, current issues in its preparation, taking into account the specific features of the process of educational services, as well as the role of accounting policy in the management of accounting in non-state organizations engaged in educational activities.

This article highlights the importance of accounting policies in the organization of accounting work and financial reporting in business entities. The article clarifies the goals set by the management of an economic entity when forming accounting policies. As a result of the study, recommendations were developed for the use of international financial reporting standards in the formation of accounting policies.

The article presents scientific proposals and practical recommendations for the formation of accounting policy in the Republic on the basis of the requirements of international standards of financial reporting, improvement of its methodology. In the formation of accounting policy, special attention is paid to its general, methodological, technical and organizational issues. The report also mentions the development of accounting policy for accounting and tax purposes, the requirements for it, amendments to the accounting policy, the procedure for reflecting assets and liabilities in the accounting policy.

This article examines the importance of applying accounting policies in the activities of railway transport enterprises and develops proposals and recommendations.