RATIONALE FOR THE NEED TO TRANSFORM THE ACCOUNTING SYSTEM
Abstract and keywords
Abstract (English):
The article analyzes the conditions for the functioning of the modern economy. The author comes to the conclusion that there is a high level of uncertainty in the implementation of economic activities against the background of standard and unique economic risks, as well as the presence of probabilistic events. As a tool to reduce the level of uncertainty, it is proposed to use a system of accounting and accounting (financial) reporting with an emphasis on unification of accounting methodology and accounting methods, as well as refusal to comply with the requirements of international financial reporting standards.

Keywords:
uncertainty, economic risks, probability, accounting, accounting (financial) reporting
References

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