
FORMATION OF ACCOUNTING POLICY CONTENT
Author(s) -
Drokitalya,
Kaipova Gulnar
Publication year - 2020
Publication title -
chronos journal
Language(s) - English
Resource type - Journals
ISSN - 2658-7556
DOI - 10.31618/2658-7556-2020-40-1-3
Subject(s) - accounting , relevance (law) , accounting information system , property (philosophy) , business , economics , political science , law , philosophy , epistemology
Currently, the relevance of the accounting policy is great, since the current economic situation in Kazakhstan directly affects the financial condition of enterprises, therefore, depending on the chosen accounting policy, the economic activity of an economic entity is formed at the modern level and has scientific and practical significance. Accounting is defined by law as an ordered system for collecting, registering and summarizing in monetary terms information on property, liabilities and their movement through continuous, continuous and documentary accounting of all business transactions