THE ACCOUNTING POLICIES OF AGRICULTURAL ENTERPRISES AS AN EFFECTIVE MECHANISM OF REGULATION OF ACCOUNTING

The accounting policy is used by the enterprise for accounting of assets, liabilities, income, expenses, as well as for preparation and presentation of financial statements. Therefore, the formation of accounting policies of agricultural enterprises as an effective mechanism of accounting regulation is an important and necessary aspect of effective management. The purpose of the article is to study and summarize the theoretical developments of scientists on the nature of accounting policy and the definition of the main organizational issues of accounting policy of the enterprise in terms of the order on accounting policy. It is established that the company must operate a reliable structure of information resources combined into a single information system which is based on accounting. To obtain objective, complete and timely information, the company must adopt certain rules on the organization and methodology of accounting, which are reflected in the order on the accounting policy of the enterprise. It is determined that the accounting policy of agricultural enterprises should be understood as a set of organizational methods, techniques and procedures of accounting and financial reporting. It is established that for the formation of high-quality information it is necessary to focus on the needs of the user for whom it is intended. A significant factor of efficiency in the formation of accounting policy is the definition and priorities of a certain group of users, in particular when choosing organizational and methodological approaches to the reflection of business transactions in accounting. The groups of users of accounting and reporting information are identified, which is a significant factor in the formation of efficiency of accounting policy. A number of factors that must be taken into account in the development of the Order on the accounting policy of the enterprise, in particular when choosing organizational methods, techniques and procedures for accounting and financial reporting. Reviewed and analyzed the expression of the overall and site-specific accounting policies. Formation of accounting policy is mandatory for all enterprises in accordance with the law.