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УЧЕТНАЯ ПОЛИТИКА ПРЕДПРИЯТИЯ И ЕЕ ВЛИЯНИЕ НА ФИНАНСОВОЕ СОСТОЯНИЕ И НАЛОГОВУЮ НАГРУЗКУ ПРЕДПРИЯТИЯ // Enterprise’s accounting policy and its influence on the enterprise’s financial position and taxation

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  • Юрчик, Вера Ивановна

    (Житомирський державний технологічний університет)

Abstract

Methods of grounding the ways of accounting objects reflection while working out and executing the Order on accounting policy have been considered. The suggested methods allow to determine the degree of influence of the selected way or accounting method on enterprise’s financial result and financial position Рассматривается методика обоснования способов отражения объектов бухгалтерского учета при разработке и применении приказа по учетной политике предприятия. Предлагаемая методика позволяет определить степень влияния избранного способа либо метода бухгалтерского учета на финансовый результат и финансовое состояние предприятия

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