METHODOLOGICAL ASPECTS OF THE ACCOUNTING POLICY IN NATIONAL RESEARCH UNIVERSITIES |
| 2 | |
| 2011 |
| ECONOMIC SCIENCES |
| scientific article | 336.025 | ||
| 245-248 | national research university, accounting policy, specific nature of activities, methods of accounting |
| The author provides a rationale for the need to work out an accounting policy for national research universities taking into consideration the specific nature of their activities. The author identifies the purpose of the accounting policy and describes its form and structure. The goals to be achieved by means of the accounting policy are also enumerated. A description is given of the process of elaboration of the accounting policy and of the issues which should be covered in the accounting policy. |
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