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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-03-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1269 |
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| author | O. Ageeva D. Formusatii |
| author_facet | O. Ageeva D. Formusatii |
| author_sort | O. Ageeva |
| collection | DOAJ |
| 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 |
| id | doaj-art-208879e31bce47b7ba78885a4eae9a83 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-208879e31bce47b7ba78885a4eae9a832025-02-04T08:27:58ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-03-010115816210.26425/1816-4277-2019-1-158-1621268ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORSO. Ageeva0D. Formusatii1State University of ManagementState University of ManagementIn 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.https://vestnik.guu.ru/jour/article/view/1269elements of accounting policyfinancial statementsindicators’ valuationanalysisaccounting method selectionreflection of information |
| spellingShingle | O. Ageeva D. Formusatii ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS Вестник университета elements of accounting policy financial statements indicators’ valuation analysis accounting method selection reflection of information |
| title | 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_short | 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 |
| topic | elements of accounting policy financial statements indicators’ valuation analysis accounting method selection reflection of information |
| url | https://vestnik.guu.ru/jour/article/view/1269 |
| work_keys_str_mv | AT oageeva elementsofaccountingpolicyselectionanditsinfluenceonfinancialstatementsindicators AT dformusatii elementsofaccountingpolicyselectionanditsinfluenceonfinancialstatementsindicators |