The order of formation and the main elements of the accounting policy of the enterprise for the purposes of tax and accounting

The article is devoted to the study of the order of formation and the main elements of the accounting policy of the enterprise for the purposes of tax and accounting in the Russian Federation. The concept of accounting policy of the enterprise in the system of accounting and tax accounting is considered. The legal basis for the formation and regulation of the accounting policy of the enterprise is given. The main aspects of the accounting policy of an economic entity are listed. The main types of accounting policies of the organization that are the key to successful and effective activities of organizations are considered.