Any accounting system is determined by its accounting policy. The completeness and reliability of the financial statements, as well as the optimization of the information and tax risks of the company, depend on how the accounting policy is formed and issued.
The book is a guide to resolve the methodological issues of accounting and tax accounting in the organization, decision -making technology. In particular, it contains in detail and described in detail objects of accounting (assets, income, expenses, obligations, capital) and recommendations for the choice of accounting methods, when the norms of legislation are absent, are unclear either contradictory, or business transactions do not fit into the traditional framework. In most sections of the book, the authors not only consider approaches to solving a problem issue, but also offer a variant of formulation of the norm, which can be included in the accounting policy.
This book contains recommendations for the formation of accounting policies in the field of accounting
Author
Svicolaeva Svetlana Alekseevna, Kalinina Evgenia Mikhailovna, Samoiluk O. A.
Editor
Kapirina N.
Publisher
Peter, 2012
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