Email this article THE INFLUENCE OF PECULIARITIES OF ACTIVITY OF THE AGRICULTURAL ORGANIZATIONS ON THE FORMATION AND DISCLOSURE OF THE ACCOUNTING POLICIES
- Authors: Kamennova J.O.1
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Affiliations:
- Samara Academy of Humanities, Samara
- Issue: No 1 (2013)
- Pages: 61-64
- Section: Articles
- URL: https://vektornaukieconomika.ru/jour/article/view/533
- ID: 533
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Abstract
In this article provides an overview of views of various scientists in the definition of «accounting policy of organization». Studied the peculiarities of activity of the agricultural organizations. The author defines the accounting policy. Studied are the stages of formation of the accounting policy. Analysis of factors, influencing the choice and substantiation of accounting policies. The key elements of the accounting policy.
About the authors
Julia Olegovna Kamennova
Samara Academy of Humanities, Samara
Author for correspondence.
Email: zai4eno4ek88@mail.ru
senior teacher of faculty «Tax Affairs, accounting audit», post-graduate student
Russian FederationReferences
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