Home  Journals  International Accounting  45(291) - 2013 December

Formation models accounting policies depending on size of business: refining their features

Available online: 15 December 2013

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

In connection with the accounting reform in Ukraine and introduce accounting policies into practice business, which is regulated by the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" and national regulations (standards) of accounting, there are a number of unresolved issues that arise directly from the imperfect as domestic legislation, and the lack of attention from the subject of the economic sub-farming. In addition, the accounting policies of each particular company needs to be formed because of its features, which include the legal form, of his activities, the value of the business enterprise, and some others, which directly influence the content. In this article the accounting policies of the confectionery industries of Ukraine, which are grouped for size businesses to large, medium and small, investigated the characteristics of each group and developed a model of accounting policy for each of them are considered. The given research allows deepening and concretizing accounting policies of the operating enterprises of different industries.

Keywords: registration policy, size of business of enterprise, model of registration policy

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

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