Accounting policy is a set of accounting methods - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.
At the moment, business entities need to have two types of accounting policies:
1. Accounting policy for accounting purposes - the totality of accounting;
2. Accounting policy for tax purposes - an internal document of the taxpayer, which approves the adopted tax accounting system.
If the absence of an accounting policy for accounting purposes may lead to controversial issues during inspections with regulatory authorities, users of financial statements, etc. then the absence of the Accounting Policy will be imposed by a fine ranging from 5 to 10 times the Base calculated value (BCV).
Some people make mistakes when they take a ready-made Accounting Policy template and assert it for themselves, there is no universal Accounting Policy suitable for all companies without exception. In order to correctly draw up this document, it will be necessary to take into account not only the operations carried out by the Company, but also the planned ones, and also it is necessary to take into account such operations, for which there is a possibility.
The specialists of our company, before drawing up an accounting policy for you, will first study the field of activity of your company, the use of which methods can be more effective and, based on the results of the study, will provide you with a draft accounting policy for approval.
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