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JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
Journals / JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT / Issue 8 / Improving accounting policies in organizations: problems, solutions and impact on financial statements
UDC 330.113.2

IMPROVING ACCOUNTING POLICIES IN ORGANIZATIONS: PROBLEMS, SOLUTIONS AND IMPACT ON FINANCIAL STATEMENTS Improving accounting policies in organizations: problems, solutions and impact on financial statements

Published in JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT · Issue 8 · Pages 118–122 · Rubric: SCIENTIFIC ARTICLES
DOI: https://doi.org/10.26118/2782-4586.2024
Received: 24.12.2024 Accepted: 13.01.2025 Published: 13.01.2025
Authors
RA
Ramazan Shakhbanov
KO
Kometa Paytayeva
MA
Mammagomed Akhov
ABSTRACT
The relevance of the study is due to the importance of the correct formation of accounting policy to ensure the reliability of financial statements and making informed management decisions. The study examines the problems associated with the lack of accuracy of accounting methods in organizations, as well as identifies difficulties encountered in compiling the UP. The purpose of the study is to analyze the causes and consequences of incorrect accounting policy formation and suggestions for improving existing approaches. The current issues of using simplified accounting methods, such as linear depreciation, lack of reserves and ignoring the impairment of intangible assets, are considered. Modern software solutions for accounting and their impact on data accuracy are studied. The methods of improving regulations and recommendations for organizations aimed at improving the quality of accounting statements are disclosed. As a result of the study, key issues requiring attention have been identified and specific measures have been proposed to improve the reliability of financial statements. In conclusion, recommendations are expressed for improving accounting policies, including convergence with tax legislation, software modernization and updating regulations.
KEYWORDS
accounting policy, accounting, financial reporting, depreciation, reserves, asset impairment, regulations, software
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