2019Amazonia InvestigaRequires access

Accounting policy the system of enterprise economic security

Marina E. Vasilenko, Natalya Yu. Titova

Open publisher page 12 citations

Abstract

The current realities are conditioned by the fact that the macroeconomic policy is constantly changing, which makes a direct impact on the financial and economic life of each economic entity. The economic security of each organization depends on a properly formulated policy for accounting, taxation and the development of contracts with counterparties. The relevance of the chosen topic is conditioned by the fact that the accounting policy for accounting purposes is one of the tools ensuring the economic security of an enterprise. The article discusses the tasks assigned to the accounting policy, organizational and technical trends of the accounting policy, assumptions during accounting policy development, the main trends of accounting policy development, and also presents the conclusions.

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What this paper is about

The current realities are conditioned by the fact that the macroeconomic policy is constantly changing, which makes a direct impact on the financial and economic life of each economic entity. The economic security of each organization depends on a properly formulated policy for accounting, taxation and the development of contracts with counterparties. The relevance of the chosen topic is conditioned by the fact that the accounting policy for accounting purposes is one of the tools ensuring the economic security of an enterprise. The article discusses the tasks assigned to the accounting policy, organizational and technical trends of the accounting policy, assumptions during accounting policy development, the main trends of accounting policy development, and also presents the conclusions.

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OpenAlex reports 12 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

The current realities are conditioned by the fact that the macroeconomic policy is constantly changing, which makes a direct impact on the financial and economic life of each economic entity. The economic security of each organization depends on a properly formulated policy for accounting, taxation and the development of contracts with counterparties. The relevance of the chosen topic is conditioned by the fact that the accounting policy for accounting purposes is one of the tools ensuring the economic security of an enterprise. The article discusses the tasks assigned to the accounting policy, organizational and technical trends of the accounting policy, assumptions during accounting policy development, the main trends of accounting policy development, and also presents the conclusions.

Key concepts: Accounting, Accounting information system, Management accounting, Mark-to-market accounting, Business, Accounting standard, Relevance (law), Financial accounting

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