The Relationship Between Accounting Policies and Liquidity of the Balance Sheet of a Commercial Organization

Authors

  • Evgeny Loiko Orenburg branch of the PRUE G.V. Plekhanov
  • Vadim Mishukov Orenburg branch of the PRUE G.V. Plekhanov

Keywords:

accounting policy, accounting (financial) statements, balance sheet, liquidity

Abstract

This article examines the analysis of the relationship between accounting policies and assessing the liquidity of the balance sheet of the organization. This analysis is supported by an illustrative example of the influence of certain provisions of the accounting policy on the accounting of the facts of economic life in a commercial organization and their further reflection in the accounting (financial) statements.

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Published

2021-12-30 — Updated on 2021-12-31

Issue

No. 4 (2021): Journal "U". Economy. Management. Finance. 4/2021

Section

Young Researchers' Papers

License

Copyright (c) 2021 "Journal "U". Economy. Management. Finance."

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

The Relationship Between Accounting Policies and Liquidity of the Balance Sheet of a Commercial Organization. (2021). "Journal "U". Economy. Management. Finance.", 4, 121-129. https://portal-u.ru/index.php/journal/article/view/565