DIRECTIONS FOR DRAFTING ACCOUNTING POLICIES BASED ON THE REQUIREMENTS OF INTERNATIONAL STANDARDS
Abstract
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.
Keywords:
accounting financial reporting international financial reporting standards accounting policy assetsReferences
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