To the question of the essence and methodological basis of the balance sheet policy of the economic entity
The balance sheet policy of the economic entity is now becoming the most important instrument for forming an attractive picture of the enterprise 's activities for potential investors. In this regard, it is relevant to study the essence and content of the balance sheet policy, as well as methodological tools for its implementation. The article discusses the essence of balance sheet policy in terms of its purpose and implementation tools. The purpose and subject of the balance sheet policy is defined. The content of veiling and falsification as the main methodological approaches to the implementation of the balance sheet policy have been clarified. The evolution of the development of balance sheet policy is given, the author 's definition of its essence is formulated. Methodological approaches to the implementation of balance-sheet policy are considered, their relationship with accounting policy is specified. Author 's approach to determining the methodological basis of balance sheet policy is formulated