IMPROVING ACCOUNTING POLICY FOR LIABILITIES IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.60078/2992-877X-2026-vol4-iss4-pp52-56Abstract
The article examines issues related to improving accounting policies for liabilities in enterprises operating in the field of information and communication technologies (ICT) based on international standards. The author has developed a model accounting policy format that includes 10 main sections (general provisions, recognition, measurement, classification, documentation, inventory, revaluation, disclosu re, risk management, internal control), as well as 5 specific sections characteristic of the ICT sector (licensing obligations, digital services, subscriber losses, network modernization, international roaming).
Keywords:
accounting policy international standards IFRS national accounting standards liabilitiesReferences
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