International Accounting

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International Accounting

24(270) - 2013 June

Principles of accounting policies and accuracy of reporting information as its goal

Vol. 16, Iss. 24, JUNE 2013

Available online: 20 June 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification:

Druzhilovskaya T.U. Doctor of Economics, Professor, the Department of Finance and Accounting, the N. Novgorod State University named after N.I. Lobachevski – the National Research University
tdruzhilovskaya@yandex.ru

Korshunova T.N. Graduate Student, the Department of Finance and Accounting, the N. Novgorod State University named after N.I. Lobachevski – the National Research University
tdruzhilovskaya@yandex.ru

Hodirev A.A. Graduate Student, the Department of Finance and Accounting, the N. Novgorod State University named after N.I. Lobachevski – the National Research University
tdruzhilovskaya@yandex.ru

In the article the issues related to the principles of accounting policy and reliability of the information reported as the purpose of formation of the accounting policy are considered. On the basis of the critical analysis of the norms of Russian and international standards, as well as various scientific points of view of the authors are offered own interpretation of accounting policies and the concepts of «reliability of accounting information».

Keywords: accounting policies, professional judgment, accounting, financial statements of, international standards of financial report

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

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Vol. 27, Iss. 4

April 2024