MODELING OF ACCOUNTING POLICIES OF CRIMEA ORGANIZATIONS IN TRANSITION PERIOD
The article presents the results of modeling the options for recalculating the value of property of Crimean enterprises in the transition period. The main research method is the modeling of the balance sheet by procedures for the recognition of tangible assets, fixed assets and capital in accordance with the norms of Russian legislation. The main result of the study - а variant of valuation of balance sheet items with a revision of the procedure for recognizing assets and liabilities in accordance with the requirements of the legislation of the Russian Federation is proposed. After the simulation, it was revealed that the first two options allow you to restore lost items in the accounts, and the assets in the accounting, but are quite laborious and, in the opinion of the authors, not correct from the point of view of the applied methodologies. In the opinion of the authors, the third method is most correct for fixing the facts of economic life during the transition period. Further research is subject to the organization of internal control of accounting policy, including the use of digital technologies.