Аннотация: The article considers the purpose of the accounting policy of the enterprise in the system of tax optimization. The article presents the main characteristics that affect the company's cash results, and also differ within the framework of accounting policies based on the provisions of Chapter 25 of the Tax Code of the Russian Federation.
Ключевые слова: accounting policy, taxation, accounting, enterprises, management accounting, optimization, accounting and financial reporting, economic entity
Статья в сборнике научных трудов по материалам конференции (форума) «International Conference on Innovative Trends in Economics, Development, Managements and Social Science»