The Process of Forming Accounting Policies of Ukrainian Enterprises by International Financial Reporting Standards

In most countries of the world, business entities independently determine their accounting policies, choose form accounting, synthetic and analytical accounts, forms primary documents, organize an internal control system. this case, it is necessary to be guided by legislation requirements, which not always perfect consistent. According policy, consequence deficiencies in legislative regulation was its ineffective implementation use enterprises practice. This, turn, negatively affects efficiency as a whole. One way solve problem consider organizational technological features activities basis for development policies. The authors investigated when standards should guide company creation policy reasonable. study contains theoretical methodological substantiation directions, well proposals themselves formation enterprise, namely: possible algorithm construction plant IFRS presented, represents process forming enterprise; analysis norms clearly shown since fundamental accounting; analyzed IFRS, according options and/or variability are due inconsistency justified choice one or another option. proposed recommendations will attract more foreign investment can facilitate transition company.