The accounting policies of the economic entity for financial, tax and managerial accounting (for example, a particular object - fixed assets)
Автор: Trembovetskaya A.S.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 7 (23), 2018 года.
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As part of this study, the author has set a goal to delve into the differences accounting policies formed by organizations: tax, financial and management. To achieve this goal, the author investigated the features of accounting on the example of fixed assets of the organization. Using the method of information analysis, the author came to the conclusion that it is necessary to create in practical terms or as much as possible a single accounting policy, excluding "conflict of interest", or the formation of three completely non-correlating accounting policies organizations pursuing different goals and creating a completely different output accounting and reporting documents.
Accounting policy, accounting, tax accounting, financial accounting, management accounting, fixed assets, formation of accounting policy
Короткий адрес: https://sciup.org/140283977
IDR: 140283977