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

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.