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Accounting policy as a tool of enterprise management system
| Назва | Accounting policy as a tool of enterprise management system |
| Назва англійською | Accounting policy as a tool of enterprise management system |
| Автори | Kilyar, Oleksandra |
| Принадлежність |
Ternopil Ivan Puluj National Technical University, Ternopil, Ukraine |
| Бібліографічний опис | Kilyar O. Accounting policy as a tool of enterprise management system / Oleksandra Kilyar // Галицький економічний вісник. — Т. : ТНТУ, 2018. — Том 55. — № 2. — С. 114–121. — (Бухгалтерський облік, аналіз та аудит). |
| Bibliographic description (trans): | Kilyar O. (2018) Accounting policy as a tool of enterprise management system. Galician economic bulletin (Tern.), vol. 55, no 2, pp. 114-121 [in Ukrainian]. |
| Bibliographic description: | Kilyar O. (2018) Accounting policy as a tool of enterprise management system. Galician economic journal (Tern.), vol. 55, no 2, pp. 114-121. |
| UDC: |
657 |
| DOI | https://doi.org/10.33108/galicianvisnyk_tntu2018.02.114 |
| Ключові слова |
accounting policy
accounting management
accounting standards
elements of accounting policy |
| Короткий опис |
The essence of the concept “accounting policy” in its modern sense, main principles and problems of its formation are discussed in the article. The process of accounting policy implementation into enterprise practical activity under accounting reforms conditions in Ukraine has been under consideration. Main stages of accounting policy formation have been considered. Organizational and methodical basis of accounting policy formation at micro- and macro- levels has been highlighted. State participation in requirements setting on accounting policy content and structure, its detailed elaboration degree, area of usage, accounting policy focus on different groups of accounting information users has been specified. Statutory regulations and legislative instruments of accounting policy formation have been explained, its place in enterprise management system has been studied. Ways of improvement of Order of enterprise accounting policy taking into account accounting issues have been determined. Directions of further research have been proposed. |
| ISSN: | 2409-8892 |
| Перелік літератури |
1. Butynets F.F. Accounting management: Textbook for high school students majoring in “Accounting and audit” / edited by Butynets F.F. [3d edition, completed and changed]. Zhytomyr: PE "Ruta", 2002. 592 p.
2. Butynets F.F. Finance accounting: Textbook / edited by Butynets F.F. Zhytomyr: ZITI, 2000. 608 p.p.,p.355.
3. Law of Ukraine «About information» of 02.10.1992 № 2657-XII (with changes and amendments) [eresource] / Access mode: http://zakon2.rada.gov.ua/laws/show/2657-12.
4. Law of Ukraine “About accounting and financial reporting in Ukraine” of 16.07.1999 № 996-XIV ((with changes and amendments) [e-resource] / Access mode: http://zakon1.rada.gov.ua/laws/show/996-14.
5. Lovinska L.G. About national accounting policy in Ukraine / Lovinska L.G. // Economy of Ukraine: political-economic journal. 2006. № 4. – Р.Р. 22 – 29.
6. Methodical Guidelines on enterprise accounting policy approved by the Order of Ministry of Finance of Ukraine of 27 June 2013 , № 635 [e-resource] / Access mode: http://zakon.nau.ua/doc.
7. IAS 8 “Accounting policy, changes in accounting assessment and mistakes” [e-resource] / Access mode: http://www.dipifr.info/lib_files/standards/ukr/standards_010109/IAS_8.pdf.
8. Accounting Statements (standards) [e-resource] / Access mode : http://prou4ot.info/index.php?section=browse&CatID=92
9. Sokolov Y.V. History of accounting development / Sokolov Y.V. – М.: Finance and statistics, 1985. – 367 p.,
10. Shpak V.A. Accounting policy is an element of accounting management / Shpak V.A. // Scientific journal of Khmelnytskyi national university. 2009. № 6. V. 1. Рр. 203 – 205. |
| References: |
1. Butynets F.F. Accounting management: Textbook for high school students majoring in "Accounting and audit", edited by Butynets F.F. [3d edition, completed and changed]. Zhytomyr: PE "Ruta", 2002. 592 p.
2. Butynets F.F. Finance accounting: Textbook, edited by Butynets F.F. Zhytomyr: ZITI, 2000. 608 p.p.,p.355.
3. Law of Ukraine "About information" of 02.10.1992 No 2657-XII (with changes and amendments) [eresource], Access mode: http://zakon2.rada.gov.ua/laws/show/2657-12.
4. Law of Ukraine "About accounting and financial reporting in Ukraine" of 16.07.1999 No 996-XIV ((with changes and amendments) [e-resource], Access mode: http://zakon1.rada.gov.ua/laws/show/996-14.
5. Lovinska L.G. About national accounting policy in Ukraine, Lovinska L.G., Economy of Ukraine: political-economic journal. 2006. No 4, R.R. 22 – 29.
6. Methodical Guidelines on enterprise accounting policy approved by the Order of Ministry of Finance of Ukraine of 27 June 2013 , No 635 [e-resource], Access mode: http://zakon.nau.ua/doc.
7. IAS 8 "Accounting policy, changes in accounting assessment and mistakes" [e-resource], Access mode: http://www.dipifr.info/lib_files/standards/ukr/standards_010109/IAS_8.pdf.
8. Accounting Statements (standards) [e-resource], Access mode : http://prou4ot.info/index.php?section=browse&CatID=92
9. Sokolov Y.V. History of accounting development, Sokolov Y.V, M., Finance and statistics, 1985, 367 p.,
10. Shpak V.A. Accounting policy is an element of accounting management, Shpak V.A., Scientific journal of Khmelnytskyi national university. 2009. No 6. V. 1. Rr. 203 – 205. |
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