FEATURES OF THE ACCOUNTING POLICY REGARDING THE RESOURCE POTENTIAL OF THE ENTERPRISE

Discloses the main problems of accounting policy in part of the formation of information on resource potential. Proven resource potential is a unified system of tangible, intangible, human and financial resources. Determined that the accounting policies of the enterprise are rules and regulations that ensure proper disclosure of accounting and economic information on individual resources. In the article the accounting policies that have different applications, systematic and consistent with the current regulatory framework. The application of accounting policies will facilitate the formation of reliable accounting information on resource potential of the enterprise for management needs and will improve the level of substantiation of making decisions about resource efficiency.