Accounting Policies

This section contains information about the accounting policy elements of the business entity for the period for which the SAF-T UA is generated, including the details of accounting policy order(s) (date, number) for the corresponding reporting periods (and amendments thereto, if any). It is also necessary to specify which accounting standards are applied by the business entity for maintaining accounting records — national/international accounting standards, and the application of account classes.

All information provided in the accounting policy order(s) must be disclosed. Indicators must be provided for depreciation methods, procedures for forming reserves (including doubtful debt reserves), inventory disposal valuation methods, materiality thresholds, inventory procedures, procedures for forming other financial reporting indicators, etc. (the disclosure of which is required by regulatory acts regarding the enterprise's accounting policy or the Conceptual Framework for the Preparation and Presentation of Financial Statements (for IFRS)).

The data source is the Accounting Policies directory. Only those accounting policy elements marked for export are included in the file.

When creating the preview table, the following fields are populated:

Field	Description
Accounting Policy Element Name	Specifies the name of the accounting policy element of the organization for the period for which the SAF-T UA is generated.
Accounting Policy Element Description	Specifies the description of the applied variant (criterion) and the period of validity.
Policy Document Details	Specifies the date, number of the regulatory document regarding the application of the specified accounting policy element.
NAS/IAS, IFRS Name	Specifies the reference to the relevant norm of national/international accounting standards (NAS/IAS), International Financial Reporting Standards (IFRS).