Accounting policy 2024: Accounting and tax. Krutyakova T.L.

This book is a practical guide to compiling accounting policy. It discusses the basic rules that need to be guided by the development of an accounting policy (both accounting and tax), as well as when making changes and additions to it. Following the author’s recommendations, you will quickly determine the range of issues that require reflection in the accounting policy of your organization, choose acceptable accounting options for you, and you can also bring the data on accounting and tax accounting as much as possible. A large number of practical digital examples will help you understand the current rules and make the optimal choice.

Accountants of small enterprises will find detailed recommendations in this book on the formation of a simplified accounting policy that allows you to reduce labor costs for accounting and reporting.

The book gives recommendations for amendments and additions to the accounting policy in connection with the adoption of new federal standards, as well as in connection with amendments to the Tax Code of the Russian Federation.

The book is addressed to accountants and heads of organizations of all forms property using the general taxation regime. At the same time, recommendations for the formation of accounting policy can be fully used by organizations that apply a simplified tax system.