Accounting Policy
accounting policy for tax purposes - a set of methods (approaches) for determining income and (or) expenses, their recognition, valuation, and allocation, as well as the accounting of other indicators of the taxpayer's financial and economic activities, chosen by the taxpayer in accordance with this Code;
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)
2. For the purposes of this Regulation, the accounting policy of an organization is understood as the set of methods for maintaining accounting records - primary observation, monetary measurement, current grouping, and final summarization of business activities facts adopted by the organization
Source: Order of the Ministry of Finance of the Russian Federation dated 06.10.2008 No. 106n (as amended on 27.04.2012) "On Approval of Accounting Policies" (together with "Accounting Policy of an Organization" (PBУ 1/2008), "Changes in Estimated Values" (PBУ 21/2008)) (Registered by the Ministry of Justice of the Russian Federation on 27.10.2008 No. 12522)
Морфология
Род
Понятие «учетная политика» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | учётной политики | учётных политик |
| Д | учётной политике | учётным политикам |
| В | учётную политику | учётные политики |
| Т | учётной политикой | учётными политиками |
| П | учётной политике | учётных политиках |