МОДЕЛ ЗА СЧЕТОВОДНА ПОЛИТИКА ЗА ПРИЗНАВАНЕ, ОЦЕНЯВАНЕ И ОТЧИТАНЕ НА ПРИХОДИТЕ ОТ ДЕЙНОСТТА НА ПРОМИШЛЕНИТЕ ПРЕДПРИЯТИЯ
ACCOUNTING POLICY MODEL FOR RECOGNIZING, MEASURING AND REPORTING THE OPERATING INCOME OF INDUSTRIAL ENTERPRISES

Summary/Abstract: Revenues are a key reporting issue in the enterprise. They are a valuable indicator, summarizing the economic activity, which provides for a practical measure for the financial condition and the stability of the organizations. The present economic situation determines the need of optimization, improvement and effective management of the reporting process of the surveyed units. This research analyses the accounting policy for recognizing, measuring and reporting the operating income of industrial enterprises and the opportunities for their approbation in practice.

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