Open AccessVALUE CONCEPTS OF "ACCOUNTING POLICY" AND "BALANCE SHEET POLICY"
Author(s) -
Tetiana Marenych,
Liudmyla Polyvana,
О. А. Луценко
Publication year - 2018
Publication title -
international journal of innovative technologies in economy/international journal of innovative technologies in economy
Language(s) - English
Resource type - Journals
eISSN - 2414-1305
pISSN - 2412-8368
DOI - 10.31435/rsglobal_ijite/01062018/5679
Subject(s) - balance (ability) , balance sheet , value (mathematics) , accounting , politics , positive economics , economics , political science , computer science , law , medicine , physical medicine and rehabilitation , machine learning
The article considers the justification of its own theoretical approaches to accounting and balance policy on the basis of legal, scientific, and theoretical positions of their organization and proposes author definitions of the terms "accounting policy" and "balance policy".The authors prove that the concept of "accounting" and "balance" policy coincides in part, at least in the word "politics". Although the content of these concepts covers common elements, we argue that each of these concepts also includes components that are not elements of another concept. It is stressed that these concepts can not be identified in any way.