ОСНОВНЫЕ АСПЕКТЫ ТРАНСФОРМАЦИИ НАЦИОНАЛЬНОЙ ОТЧЕТНОСТИ В СООТВЕТСТВИИ С МЕЖДУНАРОДНЫМИ СТАНДАРТАМИ ФИНАНСОВОЙ ОТЧЕТНОСТИ

This article discusses the main aspects of the transformation of national reporting in accordance with international financial reporting standards. In modern conditions, an important component for attracting investment to Russian enterprises is the transition to international financial reporting standards( IFRS), since during the period of overcoming the consequences of the economic crisis, Russian enterprises are experiencing an acute need for investment resources. However, investors place increased demands on the object of investment, namely, on Russian commercial enterprises. The financial statements prepared in the IFRS format enjoy the confidence of investors and creditors. Therefore, there is an urgent need to improve the practice of applying IFRS as a tool for the international exchange of financial information. It is worth noting that companies that prepare financial statements in the IFRS format are more competitive in the international market.