Professional tools for the formation of accounting policies indicators

Abstract

Purpose : the author considers the accounting policy. It is the combination of accounting methods, applicable primary accounting documents, possible options cost measurement, current grouping and final generalization in the form of the consolidated financial statements, the accounting (financial) statements, static statements or tax returns. Discussion : the author thinks that the accounting policy determines all future indicators positions of the final facts generalization of economic life. The primary accounting documents systematize these facts. Results : the author proves that the accounting policy for each type of account has a certain degree of professional accountant opinion.