Abstract
Th e article discusses the development trends of modern society, their interdependence on the quality of information flows provided by the accounting system at the international level. An analysis of the transformation of the socio-economic formation of capitalism leads to a new understanding of the qualitative characteristics of financial statements in accordance with the requirements of International Financial Reporting Standards. Th e author comes to the conclusion that it is necessary to provide users with reporting data not only predicted, but also real information that corresponds to economic reality.
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