FORMING OF ACCOUNTING POLICY IN CONDITIONS OF TRANSMISSION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS

被引：0

作者：

Kuimova, Elena ^{[1
]}

机构：

[1] Kaliningrad State Tech Univ, Kaliningrad, Kaliningradskay, Russia

来源：

MANAGEMENT THEORY AND STUDIES FOR RURAL BUSINESS AND INFRASTRUCTURE DEVELOPMENT | 2006年 / 7卷

关键词：

accounting; accountant policy; international financial reporting standards;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The conception of accounting policy in Russian and international practices is presented in the article. Types of accounting are certainly based on forming accounting policy for financial and tax accounting purposes. For standardization of management accounting it is offered to use International Financial Reporting Standards that allow increasing the quality of management statements and effectiveness of decisions based on it.

引用

页码：250 / 252

页数：3