Improvement of preparation of accounting policies in joint-stock companies.
DOI:
https://doi.org/10.5281/zenodo.15635065Keywords:
joint-stock company, accounting policies, IFRS, corporate governance, financial statements.Abstract
Accounting policies in joint-stock companies are critical for ensuring compliance with
regulatory frameworks and facilitating informed decision-making in financial reporting. However,
dynamic economic conditions and evolving corporate governance challenges necessitate the
continuous enhancement of these policies. This study examines the regulatory principles governing
accounting policies in joint-stock companies and proposes strategies to improve their transparency,
consistency, and adaptability. By aligning accounting practices with international standards, the
research aims to bolster the reliability and comparability of financial statements, thereby enhancing
stakeholder confidence and supporting sustainable corporate growth
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