Принципи бухгалтерського обліку та їх адаптація до потреб обліку фінансових результатів будівельних підприємств

The urgency of the publication is conditioned by the need to adapt the existing accounting and reporting principles to the needs of construction enterprises accounting, so as there is the low level of coverage of this issue in scientific publications. The purpose of the study is to adapt the principles of accounting and reporting to the needs of financial results accounting of construction enterprises. General scientific and special methods of knowledge of economic phenomena and processes are applied. The application of the principles and methods of accounting has a significant impact on the pricing process in construction, the calculation of financial results of the main activities of construction enterprises, providing relevant information for the adoption of sound management decisions. The study identifies the main principles of accounting and reporting. It is found that it is expedient to make changes to National accounting standard 1, in particular to remove three principles (caution, historical (actual) cost and periodicity). It is proposed to clarify the names of the principles of autonomy and continuity, to combine the notion of "accounting principle", "the principle of compiling financial statements" into a single terminological structure - the principle of accounting and financial reporting. In the international accounting and financial reporting standards, accounting principles are set out in international accounting standard 1 and the Conceptual Framework for Financial Statements, namely: accrual and continuity. At the same time, on the Conceptual basis of financial statements, there is no section devoted to the principles of accounting, their mention is fragmentary. The principles of accounting in different countries of the world are investigated, their adaptation to the accounting of construction enterprises activity in the context of the process approach in construction is carried out. We consider it expedient to adapt the accrual principle to take into account the provisions of international accounting standard 1, which refers not only to income and expenses but also to assets, liabilities, and equity. It should also be taken into account that some construction companies may form non-financial statements, since information should not be limited to digital expressions. In accordance with the provisions of Directive 2014/95 of European Union of 22.10.2014, large enterprises should prepare a non-financial report (a component of the management report) containing information on policies, environmental protection, employment issues, social issues, respect for human rights, combating corruption and bribery, etc. Consequently, large enterprises engaged in construction (the average number of employees during the reporting period is 500 with any amount of annual income), non-financial information present in non-financial statements. A grouping of the principles of accounting and financial reporting is carried out. The proposals of scientists concerning the principles of accounting are covered. It is determined that under present conditions the ongoing globalization processes necessitate additional informative filling of the reporting of business entities. Therefore, information on economic, social and environmental aspects of the activity is provided in non-financial reporting. Further research will be associated with the adaptation of the accounting principles to other accounting objects.