Please use this identifier to cite or link to this item: http://elartu.tntu.edu.ua/handle/lib/27886

Title: Accounting policy as a tool of enterprise management system
Authors: Kilyar, Oleksandra
Affiliation: Ternopil Ivan Pul’uj National Technical University, Ternopil, Ukraine
Bibliographic description (Ukraine): 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 (International): 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].
Is part of: Галицький економічний вісник Тернопільського національного технічного університету, 2 (55), 2018
Galician economic bulletin of the Ternopil National Technical University, 2 (55), 2018
Journal/Collection: Галицький економічний вісник Тернопільського національного технічного університету
Issue: 2
Volume: 55
Issue Date: 22-Jan-2019
Submitted date: 15-Dec-2018
Publisher: ТНТУ
TNTU
UDC: 657
Keywords: accounting policy
accounting management
accounting standards
elements of accounting policy
Number of pages: 8
Page range: 114-121
Start page: 114
End page: 121
Abstract: 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.
URI: http://elartu.tntu.edu.ua/handle/lib/27886
ISSN: 2409-8892
Copyright owner: © Тернопільський національний технічний університет імені Івана Пулюя, 2018
URL for reference material: http://zakon2.rada.gov.ua/laws/show/2657-12
http://zakon1.rada.gov.ua/laws/show/996-14
http://zakon.nau.ua/doc
http://www.dipifr.info/lib_files/standards/ukr/standards_010109/IAS_8.pdf
http://prou4ot.info/index.php?section=browse&CatID=92
References (Ukraine): 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 (International): 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.
Content type: Conference Abstract
Appears in Collections:Галицький економічний вісник, 2018, № 2 (55)



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