ПРОБЛЕМИ ФОРМУВАННЯ ОБОВ’ЯЗКОВИХ КОМПОНЕНТІВ ОБЛІКОВОЇ ПОЛІТИКИ ПІДПРИЄМСТВА

• Дата: 2018
• Автори: Іванченкова, Л. В., Ткачук, Г. О., Скляр, Л. Б.
• Формат: Стаття
• Мова: Українська
• Опубліковано: Odesa National University of Technology 2018
• Онлайн доступ: //journals.ontu.edu.ua/index.php/fie/article/view/1064
• Назва журналу: Food Industry Economics

This article analyzes the regulatory and methodological support of the organization of accountingand control at the enterprise, information on the tasks the structure and content of the accounting policies ofenterprises of food industry has been systematized. The list of factors that influence the choice of accounting policies has been expanded.The authors classified five mandatory sections of the accounting policy, depending on the tasks of internal control in the corporate governance system.. (ensuring the reliability of the valuation of assets, capitaland liabilities; determining the financial result; controlling the level of expenditures; effective organization ofaccounting and ensuring the reliability of reporting information).The analysis of the content of the components (articles) of each mandatory section of the accountingpolicy has been carried out. On the basis of its results, the authors proposed to introduce additional components that reflect the features of the evaluation of accounting articles the enterprises of the food productionindustries.Since the requirements of the current legislation provide for the inclusion in the order on accountingpolicy only those provisions that provide an opportunity to choose from several options, in this article the authors collected and systematized information about the variation of the accounting policy for the individualcomponents.For each section of the accounting policy, relevant accounting objects have been given, referencehas been made to the regulatory act (accounting standard) and options for the selection of the valuationtechnique.In the presented article, the variation of the choice of quantitative criteria that characterize the materiality of accounting information has been investigated. The authors draw the attention of information users to the inconsistency of the provisions of various regulatory acts on the issues in determining the materialitythreshold in accounting and auditing.The conclusions have been made about the impact of the competent choice of the accounting policyof the enterprise on the accuracy, sufficiency and transparency of financial statements.