Gluschenko A.V., Suzdaltseva N.A. ON ACCOUNTING POLICY ROLE IN FINANCIAL OUTCOME FORMATION OF AGRICULTURAL ORGANIZATIONS
Gluschenko A.V.
Doctor of economic sciences, Professor, Head of Accounting, Analysis and Audit department, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )
Suzdaltseva N.A.
Senior specialist, Accounting and analysis department, Open Joint-Stock Company «PromSvjazBank», Volgograd branch ( This email address is being protected from spambots. You need JavaScript enabled to view it. )
annotation: Accounting policy role for book-keeping, tax and administrative accounting purposes in financial outcome formation of agricultural organizations production activity are revealed in this article. Variant means influencing the final financial outcome are concretized within the limits of every type of accounting which allow the managing subjects to realize accounting policy formation on the basis of the priority criterion for each one – minimum taxation and maximum profit.
Key words: accounting policy of an agricultural organization, alternative variants of accounting policy elements, financial outcome, book-keeping, tax accounting, administrative accounting.
ON ACCOUNTING POLICY ROLE IN FINANCIAL OUTCOME FORMATION OF AGRICULTURAL ORGANIZATIONS by A.V. Gluschenko, N.A. Suzdaltseva is licensed under a Creative Commons Attribution 4.0 International License.
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