Home  Journals  International Accounting  46(244) - 2012 December

Сonceptual framework of accounting policy in systems of Russian and international standards

Available online: 15 December 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the article the questions connected with definition and the economic content of the concept "accounting policies" are considered. On the basis of the critical analysis of regulations of the Russian and international standards, and also the various scientific points of view authors offer own treatment of the formulation of definition of the concept "accounting policies".

Keywords: accounting policies, professional judgment, accounting, financial statements, International Financial Reporting Standards

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

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