ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS

In this article, the authors consider reasons for development of variety of accounting policies and examine influencing of selected accounting policy elements on valuation of financial statements indicators. Obviously financial statements indicators are definitely one of the most important sources o...

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Autores principales:	O. Ageeva, D. Formusatii
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	elements of accounting policy financial statements indicators’ valuation analysis accounting method selection reflection of information Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/208879e31bce47b7ba78885a4eae9a83
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spelling	oai:doaj.org-article:208879e31bce47b7ba78885a4eae9a832021-12-03T07:43:27ZELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS1816-42772686-841510.26425/1816-4277-2019-1-158-162https://doaj.org/article/208879e31bce47b7ba78885a4eae9a832019-03-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1269https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415In this article, the authors consider reasons for development of variety of accounting policies and examine influencing of selected accounting policy elements on valuation of financial statements indicators. Obviously financial statements indicators are definitely one of the most important sources of information for financial analysis and management decisions. Financial analyst should be aware, which valuation methods have been presented in this financial statement, and how they influence on formulated by him analytical conclusions. The approach presented in the article to the assessment of the impact of accounting policies on the financial statements’ indicators and the conclusions formulated by the authors as a result of the research allows to get answers to these issues.O. AgeevaD. FormusatiiPublishing House of the State University of Managementarticleelements of accounting policyfinancial statementsindicators’ valuationanalysisaccounting method selectionreflection of informationSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 158-162 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	elements of accounting policy financial statements indicators’ valuation analysis accounting method selection reflection of information Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	elements of accounting policy financial statements indicators’ valuation analysis accounting method selection reflection of information Sociology (General) HM401-1281 Economics as a science HB71-74 O. Ageeva D. Formusatii ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS
description	In this article, the authors consider reasons for development of variety of accounting policies and examine influencing of selected accounting policy elements on valuation of financial statements indicators. Obviously financial statements indicators are definitely one of the most important sources of information for financial analysis and management decisions. Financial analyst should be aware, which valuation methods have been presented in this financial statement, and how they influence on formulated by him analytical conclusions. The approach presented in the article to the assessment of the impact of accounting policies on the financial statements’ indicators and the conclusions formulated by the authors as a result of the research allows to get answers to these issues.
format	article
author	O. Ageeva D. Formusatii
author_facet	O. Ageeva D. Formusatii
author_sort	O. Ageeva
title	ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS
title_short	ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS
title_full	ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS
title_fullStr	ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS
title_full_unstemmed	ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS
title_sort	elements of accounting policy selection and its influence on financial statements indicators
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/208879e31bce47b7ba78885a4eae9a83
work_keys_str_mv	AT oageeva elementsofaccountingpolicyselectionanditsinfluenceonfinancialstatementsindicators AT dformusatii elementsofaccountingpolicyselectionanditsinfluenceonfinancialstatementsindicators
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ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS

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