Home  Journals  International Accounting  26(176) - 2011 July

Company’s accounting policies for accounting aims: conceptual framework

Available online: 12 July 2011

Subject Heading: Account problems

JEL Classification: 

Accounting policies for accounting aims regulate organization’s business operations reflection order. Token approach towards their preparation is peculiar for domestic business entities, thus does not contributes to business transactions acceleration between business entities and their efficiency growth while transferring to market-oriented economy. Conceptual framework analysis of accounting policies and their content in Russian and foreign practice is conducted and shown in the article. That will allow making theoretical accounting system more precise.

Keywords: accounting policies, accounting, financial statements, RAS, IAS, definition, relevance, functions, users

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

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