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KV #19905-9705 PR dated 02.04.2013.

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KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

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BUSINESS INFORM №2-2013

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43

Section: Accounting and Auditing
UDC 657.6
Demidenko L. P.
Accounting and Accounting Policy (p. 204 - 208)

The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulation of main components of accounting policy. It justifies interrelation of accounting and accounting policy.
Keywords: accounting, financial accounting, accounting policy
Fig.: 2. Tabl.: 1. Bibl.: 12.

Demidenko Leonid P. – Candidate of Sciences (Economics), Associate Professor, Ukrainian State University of Finance and International Trade (57 Chyhorіna Str., Kyiv, 01601, Ukraine)

Article is written in Ukrainan
Downloads/views: 371

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Reference to this article:
Demidenko, Leonid P. (2013) “Accounting and Accounting Policy.” Business Inform 2:204–208.


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