PROBLEMATIC ISSUES OF FORMATION OF ACCOUNTING POLICIES BY SMALL ENTERPRISES
Competently created accounting policies exert rather strong impact on economic activity and financial results of the organization. Especially it concerns small business enterprises for which the legislation of the Russian Federation provided considerable eases for the purpose of reduction of a tax burden and granting various opportunities for more effective activity of such enterprises. Small enterprises which according to the law «About Accounting» must keep accounting, using the given opportunities, can facilitate and simplify maintaining the account substantially. In modern conditions of managing when computer technologies cover practically all types of economic activity of the enterprise, formation of accounting policies by means of customized computer applications becomes simpler and optimized. In article the author considered the possibility of application of the simplifications by small enterprises on creation of accounting policies provided by accounting regulations and other acts and an order of their inclusion in the approved document on accounting policies of the organization. Formation of the correct and competently made accounting policies is rather difficult and labor-consuming procedure. It is necessary to be treated elaborately, with study of a significant amount standard and the acts concerning the matter, with carrying out calculations for the choice of the most acceptable options from the preferences offered small business. The purpose of work on drawing up accounting policies is further effective activity of the organization.