The article discusses a properly formed accounting policy and realistic valuation of accounting entities, which play a critical role in providing of reliable information in financial reports. However, at the present time, these areas encounter numerous problems and in order to solve modern problems of correct accounting policy formation and reliable valuation of accounting entities is impossible without research of their development history. The article analyzes an evolution of approaches to an accounting policy and accounting entities valuation. On the basis of the research the authors discriminate stages of development of requirements to accounting policy and determine the prospects of this development in the future. The article also highlights evolution stages of approaches to a valuation as an element of an accounting method and reveals principles and prospects of evolution development.
Keywords: accounting policy, accounting entities, valuation, approach, development stage, requirements
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