Гармонизация бухгалтерского учета в условиях ЕАЭС: современное состояние и проблемы

Аннотация

Abstract: The article discusses a wide range of issues related to the possibility and expediency of harmonization of accounting and financial reporting, which, if implemented, would help improve the information base for compiling national accounts and the consistency of economic analysis. Of all foreign accounting models, international financial reporting standards (IFRS) were chosen as a guideline for domestic accounting, as the main tool for information support for the integration of the countries of the Eurasian Economic Union (EAEU). On this basis, an analytical review of the current state of accounting harmonization in these countries was made: trends were revealed, current problems were summarized, and directions for the development of the legislative and institutional foundations of accounting were proposed.

The subject of the study is a set of theoretical, methodological, organizational and practical problems of harmonization of accounting and financial reporting at the national and international levels.

The object of the study is the laws and by-laws of the EAEU countries that regulate the accounting and financial reporting of business entities, as well as IFRS.

The purpose of the study is to scientifically substantiate the need for harmonization of accounting and reporting, compiled according to national standards, and to identify areas for further research in this area. To achieve this goal, the following tasks were set: to study the theoretical basis for the formation of IFRS and substantiate the direction of improving the methodology and organization of accounting, assess the state and problems of the development of accounting and financial reporting in the EAEU countries.

The results of the study can be used as methodological provisions that determine the direction of development and the content of accounting and analysis for solving applied problems to provide information support for managerial decision-making.

Key words: accounting, standardization, harmonization, accounting system, financial reporting, IFRS.