Accounting Policy 2022: accounting and tax

This book is a practical guide to the preparation of accounting policies. It discusses the basic rules that should be followed when developing accounting policies (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 particular organization, choose accounting options that are acceptable to you, and will also be able to bring accounting and tax accounting data as close as possible. A large number of practical digital examples will help you understand the current rules and make the best choice. Accountants of small enterprises will find in this book detailed recommendations on the formation of a simplified accounting policy that reduces labor costs for accounting and reporting. The book provides recommendations on amendments and additions to the accounting policy in connection with the adoption of new federal standards 5/2019 "Stocks", 6/2020 "Fixed Assets", 25/2018 "Lease Accounting" and 26/2020 "Capital Investments", as well as in connection with amendments to the Tax Code of the Russian Federation. The book is addressed to accountants and managers of organizations of all forms of ownership applying the general taxation regime. At the same time, recommendations on the formation of accounting accounting policy can also be fully used by organizations applying a simplified taxation system.