Stavropol, Russian Federation
Russian Federation
The article is devoted to theoretical and practical aspects of the formation of accounting policy for taxation purposes in organizations of the commercial sector of the economy. The process of forming and updating accounting policies has an impact on both internal and external users who need accounting information. The accounting policy includes the basic principles, rules and procedures related to accounting, which the company must follow for a certain period of time (usually a calendar year). In most companies, the importance of accounting policy is often underestimated, and its actual formation is carried out informally, without taking into account its applicability. The company's adherence to its accounting policy gives management the opportunity to more effectively manage the available material and financial resources for carrying out business activities in accordance with strategic and tactical plans. A properly designed accounting policy has a significant impact on the possible amount of economic profit. The application of accounting and tax accounting methods prescribed in the accounting policy makes it possible to optimize the tax system, reduce the tax burden, improve the capabilities of the accounting system, structure the organization, reduce labor costs and improve the quality and accuracy of financial reports.
accounting policy, taxation, tax accounting.
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