arvestuseeskirju
Arvestuseeskiri (accounting policy) is an internal document describing the accounting principles, methods, and rules that a company applies in bookkeeping and in the preparation of financial statements. It translates statutory requirements into practical procedures and helps ensure consistency and comparability of financial information across reporting periods and within a corporate group.
A typical arvestuseeskiri covers recognition and measurement principles for assets, liabilities, equity, income, and expenses; depreciation
The document is reviewed and updated whenever standards change or business processes are modified, and changes