Перспективы трансформации принципов национальной системы бухгалтерского учета

Abstract

The article analyzes the probability of transformation of the current principles of the national accounting system. As the main argument, the tendencies of changes in the socio-political structure that take place at the international level are put forward. The relationship and interdependence of accounting and social information "order" is the basis for the author's conclusions about the need to introduce an ideological component into accounting, aimed at the priority of state economic interests.