Formation of accounting policy of the budget institution

Abstract

Purpose: to determine the stages and sequence of formation of the accounting policy of a budgetary institution.
Discussion: the rationale for the stages and sequence of the formation of the accounting policy of a budgetary institution is carried out on the basis of a review and a critical evaluation of accounting policy definitions, an assessment of the scientific interest of domestic scientists in its problems, and proposals for an authoritative definition of accounting policy.
Results: the stages and sequence of the formation of the accounting policy of the budgetary institution are determined on the basis of a critical review of definitions of accounting policy, assessment of the main scientific results of research of domestic scientists. We identified the main definitions, positive and negative characteristics of known definitions of accounting policy and formulated its author's definition. We provide the author's approach to identifying the stages in the formation of accounting policies of budget institutions, including the use of content analysis of regulatory legal acts, the development of the morphological matrix structure.