За счетоводната политика в стопанските предприятия и нейните съставители

Abstract

In this paper an attempt is made to highlight the importance of the accounting policy as part of the overall management policy of a business enterprise. The basic requirements, presented in a normative way, for the accounting policy-makers are defined. We believe that the differentiation of individuals, making and applying the accounting policy adopted in an enterprise, will contribute primarily to: improve the quality of the received accounting information on the property and financial status of the enterprise, its expenditure and incomes, its cash flows, the changes in its capital and the established financial result; differentiate the responsibilities of individuals involved in making and applying the accounting policy of an enterprise.