Normative regulation of accounting and accounting policy of service enterprises in Ukraine
The essence to the definition of the term“accounting policy of the enterprise” is represented in
the thesis. It is mentioned factors that must be taken in to an account during the formation of the
enterprise accounting policy. Proceeding from the principles of accounting, the accounting policy
should be shaped in a certain sequence when each previous stage provides realization of the next. It is
advisable to highlight the threemain stages of accounting policy: preparatory, organizational and final.