Abstract:
Accounting reports, as the final product of accounting, which is provided to users for decision-making, have always been and will be in the future in the focus of scientists and practitioners. Based on the analysis of the level of its quality, they state the relevance of accounting information and the ability of the accounting system to meet the requests of interested users for accounting information. Important are both the problems of content of indicators of accounting statements, and the form of presentation of this information product, which determines the level of its perception by users.
The lack of comprehensive scientific research that would raise the most important problems in the field of accounting and identify the main trends in its further development, taking into account the transformation of the economic conditions of enterprises, changes in approaches to enterprise management, the widespread use of modern information and computer systems and technologies were the reason for writing this article and became the goal that was set during this research
