Home  Journals  International Accounting  14(146) - 2010 October

Accounting policies - the analysis of standard documents and prospects of their development

Available online: 19 October 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Publication and the statement in June of this year the order of the Ministry of Finance of Russia of position on accounting «Correction of errors in accounting and the reporting» (POA 22/2010) became an occasion to article writing. Since January, 1st, 2009 «Change of estimated values» has been entered into action POA 21/2008. In spite of the fact that it is two independent documents, they, as a matter of fact, are necessary continuation and component POA 1/2008 «Accounting policies». As the accounting policies is the major factor forming indicators, the organizations characterizing a financial position, its financial results and change of this financial position, it is expedient to consider in more details the Russian standard documents devoted to questions of the accounting policies in comparison with IAS 8 « Accounting policies, changes in settlement accounting estimations and errors».

Keywords: the accounting policies, change of a accounting policies, information disclosing, change of estimated values, errors, the financial reporting, principles of the financial account, the Russian rules of accounting, the international standards of the financial reporting

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive