| Evaluation criterion |
failed(0) |
completed (1) |
| 1 |
2 |
3 |
| General criteria |
| 1. assumption of property isolation |
- |
1 |
| 2. the assumption of continuity |
- |
1 |
| 3. assumption of the sequence of application of the accounting policy |
- |
1 |
| 4. assumption of temporary certainty of the facts of economic activity |
- |
1 |
| 5. the requirement of completeness |
0 |
- |
| 6. the requirement of timeliness |
- |
1 |
| 7. the requirement of discretion |
- |
1 |
| 8. requiring priority of content over form |
- |
1 |
| 9. consistency requirement |
- |
1 |
| 10. the requirement of rationality |
- |
1 |
| Total |
1 |
9 |
| Co-coefficient of general qualitative criteria for evaluating accounting policy [9/10] |
0,9 |
| Special criteria |
| 1.the recognition of the assets |
- |
1 |
| 2. recognition of obligations |
- |
1 |
| 3. recognition of capital |
- |
1 |
| Total |
0 |
3 |
| Cs-coefficient of special qualitative criteria for evaluating the accounting policy[3/3] |
1 |
| Compliance with legal requirements related to the formation of the accounting policy |
| 1. organizational and technical aspects |
0 |
- |
| 2. methodical aspects |
- |
1 |
| Total |
0 |
1 |
| Claw -coefficient of qualitative criteria for evaluating the accounting policy of "compliance with legal requirements related to the formation of the accounting policy" [1/2] |
0,5 |
| C quality – a comprehensive indicator of qualitative assessment of the accounting policy [(0,9+1+0,5)/3] |
0,8 |
