The role and concept of the company's accounting policy in the regulatory accounting system in Russia

The article is devoted to the study of the role and concept of the accounting policy of the enterprise in the system of regulatory accounting in the Russian Federation. The content of the accounting policy of the enterprise in the system in the system of regulatory accounting in Russia is considered. The necessity of formation of accounting policy in the conditions of market relations is determined. This policy in its structure includes methodological and organizational and technical parts. The main stages of the formation of the accounting policy of an economic entity are listed. The use of the company's accounting policy is the only way to properly organize unified accounting and serves as a tool for preventing or resolving disputes with tax authorities in their favor.