scholarly journals REGULATORY PROVISION OF ENTERPRISE ACCOUNTING POLICY

2020 ◽  
pp. 165-181
Author(s):  
Lubov KOVAL
Keyword(s):  
Policy Making ◽  
Financial Statements ◽  
Policy Formation ◽  
Regulatory Framework ◽  
Full Disclosure ◽  
Domestic Legislation ◽  
Policy Making Process ◽  
Standard Structure ◽  
The Impact ◽  
Accounting Policy

The features of accounting policy formation are considered in the article taking into account the provisions of the current regulatory framework. The international practice of regulation of accounting policies of the enterprise from the adoption of the first IAS to the present day is investigated. The terms given in domestic legislation and foreign regulations are compared. The role, objectives and significance of accounting policies in an entity's activities are determined. In addition, a list of factors that influence the process of accounting policies and the choice of its elements. The impact of each of them is investigated. The comparative analysis of changes in some legal acts affecting accounting policy is made. It has been established that changes in legislation directly affect the accounting policy-making process. Thus, the addition of the term "accounting policy" contributes to the full disclosure of its essence. Because accounting policies are intended to facilitate, first of all, accounting and then the formation of financial statements. Supplementation of other articles influences the formation of certain elements of accounting policy, which form both methodical component, organizational and technical. The basic normative legal acts regulating the formation and use of accounting policies of an enterprise in Ukraine are given. It is stated that these normative legal acts do not regulate the structure of the accounting policy order, thus bringing this issue to the attention of the head and the chief accountant. In this connection, the standard structure of the accounting policy order is outlined and the stages of its formation are set out, which is not specified in the current regulatory framework. It is proposed to develop and introduce a separate P (C) IAS, which would regulate exclusively the issue of accounting policy formation, indicating the structure of the accounting policy order and the stages of its formation. As a result of the study, conclusions and suggestions were formed.

Show Me the Numbers: Bureaucratic Use of Data in the Policy Making Process

2022 ◽  
pp. 009539972110699
Author(s):  
Tracey Bark
Keyword(s):  
Policy Making ◽  
Use Of Data ◽  
Policy Making Process ◽  
Legislative Agendas ◽  
The Impact

Bureaucracies often provide information to legislatures in an effort to influence the agenda. This paper assesses whether data affects this influence, arguing quantitative support can increase the likelihood of legislative discussion and passage of bills related to a given topic. I also assess the impact of centralization on an agency’s ability to provide information and shape legislative agendas. I find including data in bureaucratic reports can significantly increase an agency’s influence on the legislature, but this effect is only present in a centralized setting. These results suggest centralized agencies are better equipped to marshal quantitative support for arguments to legislatures.

3. The European Policy Process in Comparative Perspective

2017 ◽  
Author(s):  
Alasdair R. Young
Keyword(s):  
Comparative Politics ◽  
Policy Process ◽  
Policy Making ◽  
Policy Formation ◽  
Comparative Perspective ◽  
Legislative Politics ◽  
Policy Cycle ◽  
Policy Feedback ◽  
Policy Making Process ◽  
The Eu

This chapter examines the European Union’s policy-making process with a comparative perspective. It outlines the stages of the policy-making process (agenda-setting, policy formation, decision-making, implementation, and policy feedback) and considers the prevailing approaches to analysing each of these stages. It also shows how these approaches apply to studying policy-making in the EU. Themes addressed in this chapter include policy-making and the policy cycle, the players in the policy process, executive politics, legislative politics, and judicial politics. The chapter argues that theories rooted in comparative politics and international relations can help elucidate the different phases of the EU’s policy process. It concludes by explaining why policy-making varies across issue areas within the EU.

Public Opinion, Domestic Structure, and Foreign Policy in Liberal Democracies

1991 ◽  
Vol 43 (4) ◽  
pp. 479-512 ◽  
Author(s):  
Thomas Risse-Kappen
Keyword(s):  
Foreign Policy ◽  
Public Opinion ◽  
Political Institutions ◽  
Policy Making ◽  
Public Attitudes ◽  
The United States ◽  
Policy Outcomes ◽  
Liberal Democracies ◽  
Policy Making Process ◽  
The Impact

The paper discusses the role of public opinion in the foreign policy-making process of liberal democracies. Contrary to prevailing assumptions, public opinion matters. However, the impact of public opinion is determined not so much by the specific issues involved or by the particular pattern of public attitudes as by the domestic structure and the coalition-building processes among the elites in the respective country. The paper analyzes the public impact on the foreign policy-making process in four liberal democracies with distinct domestic structures: the United States, France, the Federal Republic of Germany, and Japan. Under the same international conditions and despite similar patterns of public attitudes, variances in foreign policy outcomes nevertheless occur; these have to be explained by differences in political institutions, policy networks, and societal structures. Thus, the four countries responded differently to Soviet policies during the 1980s despite more or less comparable trends in mass public opinion.

scholarly journals ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ ЗА ПРИНЦИПОМ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

2021 ◽  
pp. 74-81
Author(s):  
Олена Сергіївна Юрченко
Keyword(s):  
Financial Reporting ◽  
Information Needs ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
The Real ◽  
Real Value ◽  
The Impact ◽  
Accounting Policy

Formulation of the problem. Based on the study, the prerequisites, features and components of the formation of accounting policies in the context of business continuity are revealed. The purpose of the article is to substantiate the theoretical and methodological and organizational provisions of accounting policy formation in the context of the implementation of the concept of continuity. The object of research is the process of formation of accounting policy and its impact on the quality of corporate financial reporting information. Methods used in the study: scientific knowledge, method of generalization, comparison, logical - meaningful, methods of induction and deduction. The main hypothesis is that the formation of accounting policies aimed at determining the regulations of accounting and reporting from the standpoint of reflecting complete and reliable information about the real value of assets and liabilities will help reconcile the interests of all stakeholders. Presenting main material. The article identifies the prerequisites, directions and elements of the formation of accounting policies on the principle of continuity of enterprises. Provisions on the development of theoretical and methodological foundations for the formation of accounting policies of enterprises on the basis of risk-oriented approach are revealed. The necessity of valuation of assets and liabilities according to the criteria: fair, discounted and market value of enterprises is substantiated and the methodological support of valuation of financial instruments in accounting is revealed. Originality and practical significance are proposals for the formation of methodological and organizational support and recommendations for the measurement of assets and liabilities at fair value in order to improve the quality of financial statements. Research findings. The formation of accounting policy in the context of the principle of continuity is based on the requirements of International Accounting Standards and National Accounting Standards and depends on the needs of management, methods and techniques of accounting. In the process of developing an accounting policy, it is necessary to take into account the information needs of various stakeholders to disclose information in corporate financial statements. The introduction of theoretical and methodological provisions for the formation of elements of accounting policy on the principle of continuity will meet the information needs of different users, improve the quality of financial reporting and assess the impact of accounting policies on the real value of enterprises in the future.

scholarly journals ELEMENTS OF ACCOUNTING POLICY SELECTION AND ITS INFLUENCE ON FINANCIAL STATEMENTS INDICATORS

2019 ◽  
pp. 158-162
Author(s):  
O. Ageeva ◽  
D. Formusatii
Keyword(s):  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Sources Of Information ◽  
Management Decisions ◽  
Financial Analyst ◽  
Valuation Methods ◽  
Policy Selection ◽  
The Impact ◽  
Accounting Policy

In this article, the authors consider reasons for development of variety of accounting policies and examine influencing of selected accounting policy elements on valuation of financial statements indicators. Obviously financial statements indicators are definitely one of the most important sources of information for financial analysis and management decisions. Financial analyst should be aware, which valuation methods have been presented in this financial statement, and how they influence on formulated by him analytical conclusions. The approach presented in the article to the assessment of the impact of accounting policies on the financial statements’ indicators and the conclusions formulated by the authors as a result of the research allows to get answers to these issues.

Public Opinion and the Demand for Social Welfare in Britain

1981 ◽  
Vol 10 (4) ◽  
pp. 453-475 ◽  
Author(s):  
Paul Whiteley
Keyword(s):  
Public Opinion ◽  
Social Policy ◽  
Social Welfare ◽  
Policy Making ◽  
Policy Formation ◽  
Welfare Spending ◽  
The Social ◽  
Policy Making Process

ABSTRACTThis article discusses the role of public opinion in the social policy making process. It argues that existing accounts of social policy formation are inadequate in their treatment of public opinion, and inconsistent in their estimation of its importance. It then goes on to examine detailed examples of the role of public opinion in policy making; and finally tests two hypotheses concerning the sources of the demand for social welfare spending on the part of the British electorate.

scholarly journals ACCOUNTІNG POLІCY AND ORGANІZATІON: ELEMENTS AND OBJECTS

2021 ◽  
Author(s):  
Lyudmila Kushnir ◽  
Oleg Korkushko ◽  
Volodymyr Kushnir
Keyword(s):  
Global Economy ◽  
Minimum Cost ◽  
Financial Statements ◽  
Job Descriptions ◽  
Financial Activity ◽  
Financial Condition ◽  
Methodological Principles ◽  
The Impact ◽  
Accounting Policy

In the article is considered the problem of accounting policy of the enterprise, the organization of accounting, and the peculiarities of the impact on them of their objects and elements. The urgency of the study is due to the fact that functioning in the global economy as a business entity; each company must provide a state of its financial results and resources, in which it would stably retain the ability to continuously carry out its financial resources to its employees. Accounting policy is not only a set of methods for reporting, but also a tool for organizing and managing accounting in the enterprise. Along with highlighting the features of the accounting policy of a particular enterprise, it is recommended to use conventional accounting materials and workflow charts, job descriptions, automated accounting projects, plans for what will be the organization of accounting in this industry. At the same time, the use of constituent documents, which are devoted to the basic principles and structure of economic and organizational activities, which overlap with the organization of accounting and accounting policy, their objects and elements, has become important. Acquiring in market conditions not imaginary, but real financial independence, bearing real economic responsibility for efficiency of managing and for timely performance of financial obligations, the enterprises are capable to reach stability of the finances, only at strict observance among which principles, obtaining maximum profit at minimum cost and rationally organized accounting and accounting policy. This condition is decisive for the formation of the financial condition of the enterprise – a complex, integrated in many respects characteristics of the quality of its activities. The accounting policy of the enterprise regulates the method of accounting, and the organization of accounting provides for the organization of the accounting process and the work of the accounting staff. The accounting policy is prescribed by the order on the accounting policy of the enterprise, which contains a description of methodological principles, issues of technology and organization of accounting. The accounting policy of the enterprise contains a number of elements on which the result of financial activity depends. The objects of accounting policy in most cases coincide with the objects of accounting, the elements of accounting policy are alternative options for accounting of individual objects provided by regulations; accounting estimates include the amounts of financial statements that were calculated by the management of the enterprise, and are acceptable in accordance with the provisions of accounting for the impossibility of determining their exact values. In the article proposed the directions of influence of the elements of accounting policy in the formation of certain indicators at financial statements and financial results in order to make operational management decisions.

Regionalization and Economic Crisis in Belgium: The Variable Origins of Centrifugal and Centripetal Forces

1986 ◽  
Vol 19 (2) ◽  
pp. 261-281 ◽  
Author(s):  
Maureen Covell
Keyword(s):  
Economic Policy ◽  
Economic Crisis ◽  
Policy Making ◽  
Political System ◽  
National Level ◽  
National Government ◽  
Centrifugal Forces ◽  
Policy Making Process ◽  
Centripetal Forces ◽  
The Impact

AbstractThis article examines the impact of economic crisis on the process of regionalization in Belgium and the influence of both on the balance of centrifugal and centripetal forces in the Belgian political system. It argues that the usual approach to this suject, which identifies centripetal forces with the national government and centrifugal forces with regional governments, misses the possibility that important proponents of further fragmentation may be located at the national level. The economic crisis of the early 1980s did lead to an increase in centrifugal pressures in the system but not to an increase in the power of the new regional executives. Rather, it led to a major rearrangement of the economic policy-making process at the national level.

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