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Accounting policy as a tool of enterprise management system

DSpace at Ternopil State Ivan Puluj Technical University

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Поле Співвідношення
 
Title Accounting policy as a tool of enterprise management system
 
Creator Kilyar, Oleksandra
 
Contributor Ternopil Ivan Pul’uj National Technical University, Ternopil, Ukraine
 
Subject accounting policy
accounting management
accounting standards
elements of accounting policy
657
 
Description 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.
 
Date 2019-03-19T07:23:09Z
2019-03-19T07:23:09Z
2019-01-22
2019-01-22
2018-12-15
 
Type Conference Abstract
 
Identifier 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).
2409-8892
http://elartu.tntu.edu.ua/handle/lib/27886
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].
https://doi.org/10.33108/galicianvisnyk_tntu2018.02.114
 
Language uk
 
Relation Галицький економічний вісник Тернопільського національного технічного університету, 2 (55), 2018
Galician economic bulletin of the Ternopil National Technical University, 2 (55), 2018
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
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.
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.
 
Rights © Тернопільський національний технічний університет імені Івана Пулюя, 2018
 
Format 114-121
8
 
Publisher ТНТУ
TNTU