Modern state and problems of accounting policy development of a printing company

Author(s) Collection number Pages Download abstract Download full text
Maliarchuk I. I. № 1 (52) 185-193 Image Image

Modern state of an enterprise accounting policy development has been researched. Main principles of effective regulatory acts concerning the accounting policy of domestic enterprises have been clarified. The methods of assessment and calculation as well the accounting procedures have been emphasized as the expedient data appropriate to disclose in the regulatory act concerning the accounting policy. The list of elements has been offered in order to be considered when composing the accounting policy regulatory act according to the international standards of financial reporting. The peculiarities of accounting policy development and its documentary registration have been investigated at five printing companies, typical drawbacks, limiting the comprehension of company accounting procedures, have been identified. Recommendations have been worked out to improve the company accounting policy development and its documentary registration.

Keywords: accounting policy, accounting, accounting development, accounting assessment, methods, policy regulatory act.


  • 1. Nakaz Ministerstva finansiv Ukrayiny (2013), Metodychni rekomendatsiyi shchodo oblikovoyi polityky pidpryyemstva, available at : http://minfin.kmu.gov.ua (in Ukrainian).
  • 2. Zakon Ukrayiny (1999), Pro bukhhalters’kyy oblik i finansovu zvitnist’ v Ukrayini. Retrieved from: http://zakon2.rada.gov.ua/laws/show /996-14 (in Ukrainian).
  • 3. Nakaz Ministerstva finansiv Ukrayiny (2013) Natsional’ne polozhennya (standart) bukhhalters’koho obliku 1 Zahal’ni vymohy do finansovoyi zvitnosti. Retrieved from: http://zakon5.rada.gov.ua/laws/show/z0336-13 (in Ukrainian).
  • 4. Nakaz Ministerstva finansiv Ukrayiny (1999) Polozhennya (standart) bukhhalters’koho obliku 6 Vypravlennya pomylok i zminy u finansovykh zvitakh. Retrieved from: http://zakon5.rada.gov.ua/laws/show/z0392-99 (in Ukrainian).
  • 5. Nochovna, Yu. O., & Kulyk, V. A. (2013) Suchasnyy stan ta problemy formuvannya oblikovoyi polityky pidpryyemstva. Visnyk Natsional’noho universytetu “L’vivs’ka politekhnika”. Menedzhment ta pidpryyemnytstvo v Ukrayini: etapy stanovlennya i problemy rozvytku, 776, 141–146. Retrieved from: http://nbuv.gov.ua/UJRN/VNULPM_2013_776_24 (in Ukrainian).