Peculiarities of accounting policy formation at unitary enterprises

The relevance of the research topic is due to the need to study the specifics of the formation of accounting policies of unitary enterprises in the context of constant changes in legislation and increased requirements for transparency of financial reporting. A well-formed accounting policy makes it possible to ensure the reliability of accounting information, increase the efficiency of enterprise management and minimize financial risks. The work is based on the study of international financial reporting standards and federal accounting standards, scientific works of leading Russian and foreign scientists in the field under study. The research uses methods of analysis and synthesis, expert assessments and logical generalization. The purpose of this work is to consider the specifics of the accounting policy of unitary enterprises, identify the main problems of its formation and analyze the specifics of accounting in these organizations.