Modern features of the formation of accounting policies at enterprises in the Russian Federation

The article is based on the study of scientific literature and modern legal framework. Of particular relevance has recently acquired the importance of accounting policies. The accounting policy has turned into a real tool for managing the organization, on its basis financial and tax planning of the organization's activities is carried out, which can significantly reduce the tax burden, increase the flexibility, efficiency and effectiveness of management decisions. When conducting accounting policies of any organization, it is important to understand that one of the important roles is played by the accuracy of information and its timely correction. Consequently, an important conclusion is that the accounting policy of organizations should be carried out for the benefit of the effective functioning of the organization with a minimum amount of costs.