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International Accounting
 

Accounting policy in according to the new Federal Law "On Accounting"

Vol. 15, Iss. 42, NOVEMBER 2012

Available online: 14 November 2012

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification: 

Babaeva Z.Sh. PhD in Economics, Associate Professor of department "Accounting", the Dagestan State University
babaevazoia@rambler.ru

In the article the questions of formation and change of accounting policies of the organization according to the new Federal law "On Accounting" are investigated. Also reasonableness of accounting policies and the basic requirements and assumptions that must be observed in the formation and disclosure of accounting policies are considered.

Keywords: accounting policies, new Federal Law "On Accounting", formation of accounting policies

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

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