FEATURES OF HARMONIZATION OF ACCOUNTING IN MODERN GLOBALIZATION

Анотація

The study reveals the theoretical aspect of the concept of globalization. The main consequences of the globalization processes of the economy in Ukraine by reviewing the specialized literature and using the method of systematization of knowledge are proposed. It is concluded that one of the consequences of globalization processes is the transformation and approximation of the accounting system to international standards, which once again emphasized the relevance of the chosen research topic. The article reveals the concept of harmonization and harmonization of accounting. The authors conclude that the international system of accounting and financial reporting is increasingly seen as the most important element of economic harmonization of integrated regional groups. The processes of regional integration have deep roots, the countries that are members of regional groups are close territorially, historically, and have few language barriers. The formation of regional groups strengthens trade ties, accelerates economic growth in member countries. Therefore, the authors made an attempt to analyze the development of the accounting system in the framework of regionalization of the economy and to establish the place of Ukraine in this development. As part of the research, the authors emphasized the peculiarities of the harmonization of the accounting form in the modern minds of globalization. Improving national accounting systems on the basis of harmonization will bring together the dynamic characteristics of activities, pulling less economically developed countries to more developed ones. Many steps have been taken to meet the harmonization of the accounting system in the context of globalization, especially the implementation of the Strategy for Modernization of the Accounting System and Financial Reporting in the Public Sector until 2025. The current direction of economic globalization has a direct impact on national accounting systems, is the cause of their changes, because under the influence of new economic trends in the field of accounting standardization there are problems that require adequate and often urgent solutions.

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