ru | en
| Currently there is a great lack of recommendations on accounting policy development, which would specify enterprises on their activity and policy. There is a haul of specified published literature but it’s rather contradictory. When accounting and financial departments develop policy for their enterprises on the coming financial year, they face big problems caused by rapidly changeable legislation. Present legislation is hard restrictive but at the same time it opens for Russian enterprises opportunities for selection of various accounting forms and methods. Moreover policy development process is rather work resources capacious and it demands knowledge both of legislation and officials’ interpretation on accounting policy. |