Abstract:

The aim of the research is the complex theoretical grounding of the essence and functional aim of accounting policies and principles of its forming at the Ukrainian enterprises under conditions of bank crediting, that lies in the research of nature, the role of accounting policies, bases of forming and its components, investigation of the ways and methods of its efficiency increasing and the intensification of the credit relationship influence between the bank-creditor and the enterprise-borrower. The research object  is the system of principles, methods and procedures, that are used by the enterprise for the composing and presenting the financial reporting. The research subject is the process of accounting policies forming at the enterprise under conditions of bank crediting as the measure of economic regulation, financial and economic peculiarities of the enterprise functioning under modern conditions.

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