CURRENT ISSUES OF ACCOUNTING POLICY OF ORGANIZATIONS
The accounting policy of any organization is a complex multi-element tool for building the foundations of accounting, and the profitability, profitability and sustainability of the company depends on how effectively the methodological aspects reflected in it are selected. Therefore, this issue is widely discussed in the scientific community. The article is aimed at reviewing the opinions of modern scientists on the concept and methodology of accounting policy, which becomes a tool for financial management of a modern enterprise. A theoretical analysis of the elementary content of the accounting policy of a modern organization and the difficulties of choosing methodological aspects in the formation of this document is carried out.