Features of the application of accounting policies and its impact on financial results for accounting purposes
With the development of commercial organizations in the Russian Federation, the issues of the correct preparation of accounting policies and their application for the purpose of accounting and tax accounting are relevant. The choice of the method of accounting for various material and technical values directly affects the formation of the financial result of the organization's activities. In this regard, when conducting scientific and practical research, it is important to assess the activities of commercial organizations, taking into account the policies they apply, as well as consider the measures taken by the state to improve accounting policies in connection with the impact of COVID-19 on the economy of subjects of accounting relations. This made it possible to formulate the main conclusions and proposals for the activities of commercial organizations, taking into account the unstable phenomena that have arisen in the Russian economy.