Improvement of Accounting Policy and Its Aspects

Abstract

The article analyzes approaches to the legal and regulatory regulation of accounting policy formation in the context of the digitalization of our Republicʼs economy, its structural composition. Also, the features and problems of forming accounting policiyes for the purpose of managing the financial and economic activitiyes of organizations, accounting and tax accounting in the development of the digital economy were investigated. Proposals and recommendations have also been developed for dividing accounting policiyes into aspects.