Moskva, Moscow, Russian Federation
The article actualizes the importance of the methodology of accounting knowledge in the development of the state economy. The relationship and interdependence of the adoption of appropriate management decisions on the information generated within the framework of the national accounting system is shown. The question has been raised about the relevance of applying IFRS in the context of modern international relations. In this regard, the possibility of practical implementation of the fundamental qualitative characteristics of accounting (financial) statements, declared in IFRS, is considered. It is concluded that it is necessary to make changes to the methodology of the national accounting system and accounting (financial) statements, in order to increase the reliability of the financial and economic data provided by the accounting system.
neoliberalism, neorealism, offensive realism, International Financial Reporting Standards, authenticity, propriety, truthfulness
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