Accounting policies within the accounting regulatory system of modern building enterprise
I. G. Gevlicha, L. L. Gevlichb
a Donbas National Academy of Civil Engineering and Architecture
b Donetsk National Technical University
Annotation: Lack of research about industry characteristics of accounting policy prevents its effectively use as a tool to optimize accounting. The article deals with the principles of national accounting regulation: levels, subjects, key objectives and means of implementation. This approach allowed identifying three levels of accounting policies: state, regional (branch), the entity. Explanation of the nature and the basic functions of the accounting policies of the building enterprise has justified its selection as an instrument of internal regulation of the accounting cycle. Proposed account of the special entity in the process of formalizing the accounting policies is considered the composition and characteristics of the main types of official documentation. The results are illustrated by the detailed structure of the Regulation on the accounting policies of the building enterprise. The article gives the prospects of further studies of the selection process and the formalization of the accounting policies.
Keywords: building enterprise, accounting policies, accounting regulatory, accounting policies’ level, the process of formalization, the Regulation about accounting policies.
Pages: 145-152.
Link for citation: Gevlich, I. G.; Gevlich, L. L. Accounting policies within the accounting regulatory system of modern building enterprise. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2012. – Vol. 8, N 2. – Р. 145-152. – URL: https://donnasa.ru/publish_house/journals/esgh/2012-2/08_gevlich_gevlich.pdf (date of access: 01.09.2024). (in Russian)
Vol. 8, N 2 (2012)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture