FORMATION OF ACCOUNTING SYSTEM IN A GLOBALIZED ECONOMY

The article describes the approaches to the formation of the system of accounting in a globalizing world economy and the need to integrate accounting system in Russia with international Financial Reporting Standards (IFRS). It was found that the processes of globalization have a major impact on the development of the domestic accounting, under the influence of globalization, the development of the national accounting system will be primarily for the benefit of meeting the needs of management on a global scale in the strategic perspective. The necessity of preservation of methodological and methodical bases of the national accounting system in the country in the formation of performance using IFRS

accounting, globalization, standardization, financial reporting, IFRS, unification