Accounting policy the system of enterprise economic security
Keywords:
Accounting, accounting policy, legal regulation, economic security, accounting policy factors, non-current assets, inventories, inventory control, workflow, accounting data users.
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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References
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Chentsova, I. N., & Bubnovskaya, T. V. (2015). Features of accounting policy development in public organizations. Bulletin of Dalrybvtuza, 5, 16-19.
Druzhilovskaya, T. Yu., & Korshunova, T. N. (2016). The impact of accounting policy on the performance of an organization. Accounting in budget and non-profit organizations, 4 (388), 2-9.
Druzhilovskaya, T. Yu., & Korshunova, T. N. (2019). Innovations in the regulatory regulation of accounting policy and their importance for the activities of organizations. Accounting in budget and non-profit organizations, 1 (457). pp. 2-10.
Jinadu, O., Oluwafemi, S., Soyinka, M., & Akanfe, K. (2017). Effects of International Financial Reporting Standards (IFRS) on Financial Statements Comparability of Companies. Journal of Humanities Insights, 01(01), 12-6.
Kiryanov, A. Yu. (2006). Economic security as a special trend of regional security provision in modern Russian state. Lawyer practice, 1, 51–57.
Nikonova, I. Yu. (2016). Development of accounting policies for management accounting on the basis of international financial reporting standards. Discussion, 11 (74), 22-28.
Niranjan, D. S. (2016). W.T.O. AND LABOUR ISSUES: A CHALLENGE. Humanities & Social Sciences Reviews, 4(1), 49-52. https://doi.org/10.18510/hssr.2016.416
Osipov, V. A., Shashlo, N. V., Kuzubov, A. A. (2017). Evaluation of economic sustainability of entrepreneurship on the basis of the value-based efficiency theory. Espacios, 38 (62), 30.
Polenova, S. N. (2017). Accounting policy of an organization: the evolution of the theoretical base. Bulletin of Tver State University. Series: Economics and Management, 1, 116-122.
Sakhchinskaya, N. S., & Nizhegorodtseva, E. V. (2015). Accounting policy as the tool that ensures the economic security of an enterprise. Economic security: the strategy of interaction between government and business, pp. 166-171.
Sazonov, V., & Dyshlovoi, I. (2018). Entrepreneurship in the shadows: Market research into trends running in post-soviet economies. Journal of Entrepreneurship Education.
Sohrabi, M. (2017). The Relationship between Non-Financial Innovative Management Accounting Tools and Risk and Return of Iranian Stock Market Listed Companies. Dutch Journal of Finance and Management, 1(2), 40. https://doi.org/10.29333/djfm/5816.
Terentyeva, T. V., Konvisarova, E. V., Levchenko, T. A., & Borovitskaya, M. V. (2018). Theoretical and methodical approaches for control introduction in the managem ent system of industrial organization. Amazonia Investiga, 7(14), 50-60.
Terentyeva, T. V., Korneyko, O. V. (2017). New approaches to interpretation of entrepreneurship in context of modern development of the Russian economy. Espacios, 38 (62), 33.
Titova N.Yu., Safronova E.A. (2018). Applying new technologies in trading to improve effectiveness of stock usage. Azimuth of Scientific Research: Economics and Administration, 7(2), 289-290.
Vasilenko, M. E., & Alekseeva, L. F. (2017). To the Evaluation of Fixed Assets in the Accounts in Accordance with Changes in the Russian Legislation. Azimuth of Scientific Research: Economics and Administration, 6(2), 45-48.
Vasilenko, M. E., & Chernova, E. V. (2018). Actuality problems of accounting amortization of fixed assets at enterprise. Azimuth of Scientific Research: Economics and Administration, 7 (2), 360-362.
Vasilenko, M. E., & Yusova, A. S. (2018). The development planning process of the internal control system. Azimuth of Scientific Research: Economics and Administration, 7(4), 355-357.
Vasilenko, M. E., Alekseeva, L. F., Malysheva, V. V. (2017). On the issue of enterprise cost management in the context of financial crisis. Azimuth of Scientific Research: Economics and Administration, 6(1), 41-44.
Chentsova, I. N., & Bubnovskaya, T. V. (2015). Features of accounting policy development in public organizations. Bulletin of Dalrybvtuza, 5, 16-19.
Druzhilovskaya, T. Yu., & Korshunova, T. N. (2016). The impact of accounting policy on the performance of an organization. Accounting in budget and non-profit organizations, 4 (388), 2-9.
Druzhilovskaya, T. Yu., & Korshunova, T. N. (2019). Innovations in the regulatory regulation of accounting policy and their importance for the activities of organizations. Accounting in budget and non-profit organizations, 1 (457). pp. 2-10.
Jinadu, O., Oluwafemi, S., Soyinka, M., & Akanfe, K. (2017). Effects of International Financial Reporting Standards (IFRS) on Financial Statements Comparability of Companies. Journal of Humanities Insights, 01(01), 12-6.
Kiryanov, A. Yu. (2006). Economic security as a special trend of regional security provision in modern Russian state. Lawyer practice, 1, 51–57.
Nikonova, I. Yu. (2016). Development of accounting policies for management accounting on the basis of international financial reporting standards. Discussion, 11 (74), 22-28.
Niranjan, D. S. (2016). W.T.O. AND LABOUR ISSUES: A CHALLENGE. Humanities & Social Sciences Reviews, 4(1), 49-52. https://doi.org/10.18510/hssr.2016.416
Osipov, V. A., Shashlo, N. V., Kuzubov, A. A. (2017). Evaluation of economic sustainability of entrepreneurship on the basis of the value-based efficiency theory. Espacios, 38 (62), 30.
Polenova, S. N. (2017). Accounting policy of an organization: the evolution of the theoretical base. Bulletin of Tver State University. Series: Economics and Management, 1, 116-122.
Sakhchinskaya, N. S., & Nizhegorodtseva, E. V. (2015). Accounting policy as the tool that ensures the economic security of an enterprise. Economic security: the strategy of interaction between government and business, pp. 166-171.
Sazonov, V., & Dyshlovoi, I. (2018). Entrepreneurship in the shadows: Market research into trends running in post-soviet economies. Journal of Entrepreneurship Education.
Sohrabi, M. (2017). The Relationship between Non-Financial Innovative Management Accounting Tools and Risk and Return of Iranian Stock Market Listed Companies. Dutch Journal of Finance and Management, 1(2), 40. https://doi.org/10.29333/djfm/5816.
Terentyeva, T. V., Konvisarova, E. V., Levchenko, T. A., & Borovitskaya, M. V. (2018). Theoretical and methodical approaches for control introduction in the managem ent system of industrial organization. Amazonia Investiga, 7(14), 50-60.
Terentyeva, T. V., Korneyko, O. V. (2017). New approaches to interpretation of entrepreneurship in context of modern development of the Russian economy. Espacios, 38 (62), 33.
Titova N.Yu., Safronova E.A. (2018). Applying new technologies in trading to improve effectiveness of stock usage. Azimuth of Scientific Research: Economics and Administration, 7(2), 289-290.
Vasilenko, M. E., & Alekseeva, L. F. (2017). To the Evaluation of Fixed Assets in the Accounts in Accordance with Changes in the Russian Legislation. Azimuth of Scientific Research: Economics and Administration, 6(2), 45-48.
Vasilenko, M. E., & Chernova, E. V. (2018). Actuality problems of accounting amortization of fixed assets at enterprise. Azimuth of Scientific Research: Economics and Administration, 7 (2), 360-362.
Vasilenko, M. E., & Yusova, A. S. (2018). The development planning process of the internal control system. Azimuth of Scientific Research: Economics and Administration, 7(4), 355-357.
Vasilenko, M. E., Alekseeva, L. F., Malysheva, V. V. (2017). On the issue of enterprise cost management in the context of financial crisis. Azimuth of Scientific Research: Economics and Administration, 6(1), 41-44.
Published
2019-09-26
How to Cite
Vasilenko, M., & Titova, N. (2019). Accounting policy the system of enterprise economic security. Amazonia Investiga, 8(22), 254-260. Retrieved from https://amazoniainvestiga.info/index.php/amazonia/article/view/424
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