ACCOUNTING AND ANALYSIS: CURRENT CHALLENGES AND TRENDS

摘要

In recent decades, the organization, administration and functioning of the methodology of accounting systems and analysis are under significant changes. In particular, the introduction of the American model of administrative and methodological management in the area of accounting is becoming a worldwide trend. The article deals with the main ideas in the formation of the accounting regulators' economic and methodological orientation, studied the relation of scientific and practical aspects of accounting. Particular attention is paid to the various interpretations of the financial analysis, as well as its relationship with modern accounting. It showed a modern trend in the transformation of the traditional financial reporting towards strengthening information-analytical component. Article logic assumes its structure, namely, the wording of the individual interconnected synthesis and definitions.