International Finance and Accounting


Ensuring the transparency of the activities of economic entities in the process of modernizing the country's economy and integrating into the world community is considered one of the most significant issues. In this process, the actual problems are considered to be the correct formulation of accounting in business entities, the preparation of financial statements based on international standards. Timely and systematic setting of these processes contributes to the improvement of the quality of accounting information. Ensuring the improvement of the quality of accounting information will serve to make the right and optimal management decisions for external and internal users. In this article discusses the requirements for the quality of accounting information. The factors influencing the formation of accounting information in the preparation of financial statements have also been clarified. As a result of the study, the directions for improving the quality of accounting information were recommended.


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