PRINCIPLES OF ACCOUNTING ACCOUNTING AS THE BASIC PROVISIONS OF THE ENTERPRISE INFORMATION DATABASE
Abstract
The article is devoted to systematization of existing approaches to formation of accounting principles, clarification of their content and development of proposals for their improvement taking into account modern information needs of different users. The basis of the research is selected scientific works of domestic and foreign scientists with different approaches to the interpretation of basic principles of accounting and financial reporting. In order to develop a methodological basis, to identify qualitatively new principles and to harmonize them with the International Financial Reporting Standards, the issues of harmonization of accounting rules in the direction of convergence of current accounting practices with the international ones remain relevant. The viewpoints of scholars on the principles of accounting and financial reporting, which are primarily aimed at securing information requests from different users, are considered. The amendments introduced by the legislative acts are aimed at increasing the level of transparency and comparability of the financial statements of domestic companies, which will help to improve the investment climate in Ukraine. Comparison of accounting principles according to the requirements of national and international accounting and reporting standards is made. The importance of grouping accounting principles by content and purpose is emphasized. It is determined that compliance with the basic principles of accounting systems of different countries is achieved by providing the following properties of financial information. In today's environment, it is necessary to take into account constant changes in information requests of users and their priorities, which requires certain changes in the methodology of accounting and its methodological tools. Emphasis is placed on changes in the legislative field regarding the unification of national accounting standards with international ones on the application of accounting principles by enterprises, taking into account the peculiarities of economic activity and providing certain information to users.
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