The article reveals the tasks of adapting accounting to market conditions and the transition to international rules for its maintenance. An idea of accounting in modern conditions is given, and the legal foundations and normative regulation of accounting are shown. The main approaches to reforming accounting in order to increase its efficiency are considered. The features of accounting in modern economic conditions are disclosed. The norms and regulations, the essence of the Law "On Accounting" in the new edition are disclosed in an accessible way. The importance of the introduction of international standards (IFRS) for the implementation of the tasks of reforming accounting is shown.

Economics, management, accounting

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