The period of emergence of accounting policy and its significance in preparing financial statements
DOI:
https://doi.org/10.5281/zenodo.15849048Keywords:
International Financial Reporting Standards (IFRS), International Accounting Standards (IAS).Abstract
This article presents opinions and considerations on the importance of accounting policy in preparing reports
based on international financial reporting standards, the period of accounting policy formation, the purposes envisaged in
the formation of accounting policy, and the tasks addressed in accounting
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