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- Title
INFLUENCE ELEMENTS IN ACCOUNTING POLICIES ON THE FINANCIAL RESULTS OF THE COMPANY.
- Authors
Smokvina, A. A.; Kavierina, S. Yu.
- Abstract
The article highlights the impact of accounting policies on the financial results of the company. The essence of the concept "accounting policies", the main purpose. The considered normative-legal acts of different subordination based on which is formed the accounting policy of the enterprise. Set accounting policy for the user. Selected elements that have the greatest impact on financial results (the choice of the materiality threshold; depreciation method; a method of estimating the disposal of stock; accounting transportation method and procurement costs; the choice of determination method of estimation reserve doubtful debts; calculation method). Analyzed existing methods reviewed accounting policies, their strengths and weaknesses, and determined the optimal.
- Subjects
ACCOUNTING standards; FINANCIAL performance; ACCOUNTING
- Publication
Economics: Time Realities, 2016, Issue 1, p61
- ISSN
2226-2172
- Publication type
Article